ECOBONUS and SISMABONUS 2020

PwC TLS and Fast together for advice and assistance to companies for invoice discount, direct use of credit and/or assignment of credit.

The new “Equal Opportunity Code” and the biennial report on the personnel situation

On December 3, Law no. 162/2021 – the so-called “Code of equal opportunities between men and women” – contains provisions on equal opportunities between men and women in the workplace, with the aim of further strengthening the safeguards already provided for female workers and achieving more effective gender equality in business contexts.

Omnibus guarantees: The Court of Cassation decides in United Sections

On 30 December 2021, the Court of Cassation, in its Joint Sections, pronounced judgment no. 41994, which resolved the jurisprudential contrast formed on the issue of sureties drawn up according to the ABI scheme, which had already been judged to be contrary to the antitrust competition rules, since it was the result of a restrictive agreement. With the long-awaited ruling, the Court of Appeal has affirmed the principle of law according to which the clauses complying with the standard contract are partially invalid, therefore the guarantee remains in force and valid.

New interpretation on the VAT treatment of differentials due in execution of contracts related to derivative financial instruments on commodities on the basis of the change of the electricity price – Ruling dated on 3rd January 2022, no. 1/E

With the Ruling dated on 3rd January 2022, no. 1/E, the Italian Tax Authorities provide guidance on the VAT treatment of differentials due in execution of contracts related to derivative financial instruments on commodities on the basis of the change of the electricity price, by amending their previous interpretation.