PwC TLS and Fast together for advice and assistance to companies for invoice discount, direct use of credit and/or assignment of credit.
During the emergency period from COVID-19, we have seen some significant changes -some transitional, some, as we will see, permanent- to the Smart Working.
With the Answer to the Ruling no. 386 of last 20 July 2022, the Italian Tax Authorities have analyzed again the principle regulating the credit notes issuance in relation to five cases of customer’s payment default in case of agreement providing continuous and periodic supplies of goods.
On 29 July 2022, Legislative Decree no. 104/2022 (the so-called “Transparency Decree”) was published in the Italian Official Gazette. The Decree, in transposing EU Directive no. 2019/1152 on transparent and predictable working conditions amends Legislative Decree no. 152/1997 and introduces new disclosure obligations for the employer at the time of signing the employment contract as well as, upon written request of the employee, review and update obligations for all employment contracts already in place as of August 1, 2022, resulting in the need for employers to amend them no later than sixty days from the date of the request, under penalty of administrative sanctions.
On June 30, 2022, in the Official Journal of the European Union (“OJEU”) has been published the Regulation (EU) 2022/1031 of the European Parliament and of the Council on “the access of third-country economic operators, goods and services to the Union’s public procurement and concession markets and procedures supporting negotiations on access of Union economic operators, goods and services to the public procurement and concession markets of third countries (International Procurement Instrument – IPI)” (“Regulation”).
The Italian Constitutional Court, in decision No. 183 filed on July 22, 2022, ruled (again) on the protection regimes provided by the so-called Jobs Act in case of unlawful dismissal.
Decree Law 36/2022 (converted, with amendments, by Law 29/6/22, no. 79) partially amended the content of Article 1677 bis of the Civil Code, to which the logistics sector was added among the areas of application.
