The Swiss Arbitration Centre unveiled the Swiss Supplemental Rules for corporate law disputes (hereinafter referred to as Supplemental Rules). The document has been published together with a model statutory arbitration clause. The Rules will enter into force as from 1 January 2023, at the same time as the new Article 697n of the Swiss Code…
On 1st January 2018 a partial reform of the Swiss VAT legislation enters into force, the aim of which is to eliminate the competitive disadvantages related to the different VAT treatment between companies based in Switzerland and foreign companies. Starting from 1st January 2018 the main regulatory changes for VAT purposes concerning companies based abroad…
Tarsu, Tares and Tari (Italian waste taxes) are not due for warehouses that are used exclusively for the temporary storage of goods waiting to be forwarded to the businesses that have bought them to use them within their production cycle. As self-remedy, an Italian Municipality has exempted almost fully a port enterprise from the waste tax…
The professional partnership is entitled to recover the fees earnt by the associate professional who has personally performed the intellectual service. The above is the conclusion of a decision of the Court of Urbino adjudicating on a dispute between a partnership of chartered accountants, represented by our Firm, that had not been paid its fees…
In Italy Law no. 124 (market and competition) of 4 August 2017 has “classified” the financial leasing contract, defining it as “the contract by which the bank or the financial intermediary registered in the list under Article 106 of the consolidated Act pursuant to Legislative Decree of 1 September 1993, no. 385, undertakes to buy…
After (almost) seven years (Article 60, law 29 July 2010, no. 120, “Road safety provisions”), the Ministry of Infrastructures and Transport issued a decree aimed at introducing a new type of traffic lights in order to ensure greater protection in road traffic safety. It is the Ministerial Decree of April 27, 2017, concerning the “Characteristics…
29 August 2017 was the deadline to communicate compliance with the requirements of Article 177 of the Italian Code of Public Contracts. Through the communiqué of May 17, published on the Authority’s website on 31 May, the Italian National Anti-corruption Authority (ANAC) decided that within 90 days from its publication (and thus by 29 August)…
After the judgments given by the Sections Specialized in Enterprise of the Court of Milan in July 2015 and of the Court of Turin in March 2017, the “Uber” application – an IT platform which allows the connection of those who need and those who offer transport services ‒ has been discussed again before an…
The TAR (Administrative Regional Court) of Lazio with judgment no. 310237 of 6 March 2017 ruled on formal shortcomings of a tender submitted in a public call for tenders. It was an open procedure for the award of a service by the municipality of Rome (Roma Capitale), whose tender conditions included the requirement that the…
In recent weeks we have witnessed the heated debate on the work of the Italian Commission for Social Affairs regarding the rules concerning informed consent and advance directives in health treatments (also commonly known as “living will”). Advance directive is the document containing the declarations of will by means of which a person decides in…