Italy on Corporate and Company Law

Nell'attuale contesto economico e sociale, le aziende – non solo quelle di piccole dimensioni – si trovano ad affrontare criticità sempre più impegnative.

With decision no. 22608/2024, the Italian Court of Cassation confirms the deductibility of VAT on transaction costs incurred by the SPV in the context of merger leveraged buy-out (MLBO) transactions.

The Directive on Corporate Sustainability Due Diligence (the 'Directive') was published in the Official Journal of the European Union last Friday, 5 July.