The injuction for the suspension of the first instance ruling’s enforceability in the appel judgement after the Cartabia’s reform in Italy

Starting from March 1, 2023 the Cartabia’s reform amended the rules for the suspension of provisional enforceability before the Court of Appeal. Enrico Storari, Partner of...

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Real Estate money

The new tax treatment of capital gains derived by non-resident in Italy from the alienation of shares in real estate companies and entities

Barbara Pizzoni, Of Counsel of Italian Law Firm Macchi di Cellere Gangemi, analyzed the changes introduced by the 2023 Budget Law (Law 197/2022). The legislator introduced...

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Corporate_Social_Responsibility

Social Corporate Responsibility: the new Directive expands the number of companies subjected to the sustainability reporting framework and the non-financial requirements

Chiara Colamonico and Elena Sofia Casciani, of Italian law firm Studio legale Macchi di Cellere Gangemi, analyzed the Corporate Sustainability Reporting Directive (“CSRD Directive“) formally adopted...

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