With the Cartabia reform, family law also changed. Are you really divorcing now without ever separating?

The Cartabia reform modifies the civil process but also affects all the special processes involving minors and the family. The change is happening in stages. For legal experts it is a great challenge, for citizens a big question mark. Let’s try to understand what has already changed, what is changing and what will change at each stage of the implementation of the reform. Since...Read More

Using the Medical Professional Indemnity Trust

The civil liability for damages underlying the risks, multiple and often unpredictable, linked to the delicacy of the medical-professional activity, has now made it clear to the healthcare professional the need to identify new means of asset protection, possibly complementary and reinforcing with respect to the traditional instrument of the insurance policy, capable of guaranteeing...Read More

The simplified composition with the reduction of tax debts

When facing the measures envisaged by the Code of Crisis and Business (so-called CCII), companies in crisis or in a state of insolvency normally have significant tax and social security debts, which they have to request to be reduced. The tax transaction pursuant to art. 63 CCII is the main measure to allow the debtor to partially pay his taxes. However, it could not find application...Read More

Specific learning disabilities: the law is twelve years old and many teachers still ignore it

Specific learning disabilities (SLD) are disorders that affect some specific school skills. They take on different names based on the area they affect; dyslexia and dysorthography affect reading skills; dysgraphia concerns learning to write as a graphomotor skill; dyscalculia refers to the ability to calculate. These disturbances lead to non-self-sufficiency during schooling. DSA can...Read More

Remedies in terms of excessive onerousness occurring in the execution of the contract

The debate relating to the conservative and adjustment tools of the contract has acquired new and unexpected vitality as a consequence of the health crisis from Covid-19 first and then of the war in Ukraine. The global reach of both phenomena has determined and is causing a slowdown in the economic growth of both European and non-European states, having a profound impact, albeit with...Read More

When do you lose your divorce settlement? The Cassation says and then contradicts itself

Once the ex has obtained the divorce allowance, he cannot sleep peacefully. The law provides that in case of remarriage she automatically loses it; however, nothing is foreseen in the event that she goes to live with a new partner or a new partner. Applying by analogy the discipline envisaged in the case of remarriage also to the new de facto cohabitation, for decades the judges have...Read More

The future of NFTs. Possible tax and accounting frameworks and treatment for VAT purposes

Introduction The NFT market is in a slight crisis: this is what can be deduced from the first quarterly report of 2022, published by the “nonfungible.com” website. Indeed, key points in the report explicitly state that “The general public seems to be losing interest in NFTs, if Google search volume is to be believed…Resale profit volume is down 3% while total loss volume...Read More

Reduced and super-reduced VAT rates. Directive 2006/112/EC

On 5 April 2022, Directive 2022/542/EU was ratified by the Council of the European Union, which updates the previous directives 2006/112/EC and 2020/285/EU which govern the concession of reduced rates of Value Added (VAT). The revision of the rules introduced more than two decades ago, based on the principle of taxation in the country of origin, became necessary to adapt them to the...Read More

Tax & Legal Partners opens in Bologna with VTN

From 1 June 2022, Tax & Legal Partners has started a collaboration with VTN Avvocati Associati, a Bologna-based boutique specialized in legal consultancy in the fields of Assets, Trusts, the Third Sector and Art Law. Through this agreement, TL Partners thus strengthens its Asset management and family businesses practice which is enriched with new skills in the field of the third...Read More

New Patent Box: what changes, here are the new rules

The Tax Decree and the 2022 Budget Law introduced important innovations in the scope of application of the Patent box, which initially became part of our legal system in 2015 For the Patent Box regime, introduced for the first time in our legal system in 2015, the time has come for a profound restyling: the first significant changes introduced by the “Tax Decree”...Read More