TL Partners integrates CSA International Consulting
TL – Tax & Legal Partners is pleased to announce the integration with CSA International Consulting. This is a strategic operation that allows TL Partners to strengthen and expand the offer to its customers, with specific reference to business and corporate consultancy. In fact, for more than twenty years, CSA has been operating in the field of strategic, financial, corporate...Read More
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The tax evader can also answer for self-laundering
The recent jurisprudential arrest of the EU Court of Justice (judgment of 2 September 2021 – C. 790/19) establishes the imputability for the crime of self-laundering, in addition to the main crime of tax evasion, admitting the compatibility of the crime of self-laundering with the law of European Union. The Court concluded as follows: “Article 1, paragraph 2, letter a) of...Read More
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Italy towards the super green pass
Despite the D.L. 127/2021 has introduced the obligation to possess the green certification to ensure the safe performance of public and private work as well as the strengthening of the screening system, the epidemiological curve of new positives for the Covid-19 infection in Italy continues gradually to rise, as well as the fear that the situation could further worsen in the coming...Read More
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The taxable compensation paid by the employer
The subject of the contributory-tax liability of the sums paid by the employer to the employee in court – and otherwise – undoubtedly presents some profiles of interest of renewed topicality, also in the light of the current process of progressive unblocking of layoffs and consequent recovery of labor law disputes. As far as transactions are concerned, there are no...Read More
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Loss of opportunity for the manager
With sentence 1940/21, the Court of Milan – Labor Section applied the principle expressed by the Court of Cassation in order no. 2293 of 01/30/2018 on the subject of the manager’s right to compensation for damages due to the employer company’s failure to set objectives. In the present case, the request of a manager was accepted, for the assessment and declaration of...Read More
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Fideiussioni omnibus: decidono le Sezioni Unite
The validity of the omnibus sureties to guarantee banking transactions, issued on the basis of the scheme prepared in 2003 by the ABI – Italian Banking Association – is still the subject of discussion among insiders. Our Francesco Resta has analyzed and selected for us the main rulings as well as the comments on the matter which focus in particular on articles 2,6 and 8 of...Read More
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Cozzi and Ciriello, of Counsel of TL Partners
We are pleased to announce the entry into our team of Cassation lawyers Camilla Cozzi (in the photo on the left) and Corinne Ciriello (in the photo on the right), both as of Counsel. Camilla mainly deals with family law, minors and succession law in its various meanings: from cases of adoption, separation, divorce, prenuptial agreements, cohabitation contracts, name change and sex...Read More
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The new rules of conduct of the CNCDEC to the test of the provisions issued in the face of the health emergency
On 18 December 2020, the CNDCEC made available the definitive version of the new rules of conduct of the Board of Statutory Auditors of unlisted companies, in force from 1 January 2021. The document integrates and updates the previous 2015 version to take into account the relevant regulatory changes occurred in the last five years. The new body of rules already applies upon approval...Read More
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TL Partners in the development of the SVEVO brand of SOMMA & C.
Tax & Legal Partners assisted SOMMA & C. in the activities aimed at the revaluation of the SVEVO brand. The SVEVO brand is inextricably linked to the history of the Somma family, which in the last century managed to transform its manufacturing talent into a real Art of Knitwear. Pioneer of this enterprise is Nicola Somma, a skilled merchant who arrived in the city of Bari in...Read More
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The dismissal of the manager in the time of Covid: lights and shadows
A few days after the start of the Covid-19 pandemic, the decree law 18/2020 c.d. Cura Italia introduced to the art. 46 a general prohibition to carry out dismissals for g.m.o. individual and collective, in order to prevent the economic consequences of the health emergency from translating into the immediate suppression of jobs. The period of the block, initially foreseen for a single...Read More
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