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“New” social security exemptions for 2026 hirings: women’s bonus, youth bonus and ZES bonus
With Circulars Nos. 55, 56 and 57 published on May, 14th 2026, the Italian Social Contribution Institute (the “INPS”) provided the first operational guidance on …
Digital ATA Carnet – Changes taking effect from June 1, 2026
With the Circular Letter No. 14 dated May 27, 2026, the Italian Customs Authorities officially announced the launch of the eATA system, the ATA Carnet …
Intra-EU triangular transactions: failure to include “reverse charge” on the invoice precludes the simplification
In the context of chain transactions, the failure of the middleman’s invoice to refer to the reverse charge mechanism prevents the application of the simplification …
Pay Transparency: Key Changes Under Legislative Decree No. 96/2026
On 1 June 2026, Legislative Decree No. 96 of 7 May 2026 was published in Italy's Official Gazette, transposing Directive (EU) 2023/970 aimed at strengthening …
Generative AI and copyright: towards a new balance between innovation and the protection of rightsholders
By reshaping the way content is created, generative AI has called into question some of the assumptions on which European copyright law is based. …
EU-Mercosur Agreement: Guidelines on Preferential Origin
EU-Mercosur Agreement: Guidelines on Preferential Origin …
The Reform of the CNEL Archive: from a “formal” approach to “substantive” relevance
At the end of a pilot phase launched on 11 April 2025, the CNEL Information Commission unanimously approved, on 20 April 2026, the new organisational …
The European Commission’s Interpretive Guidelines on the Packaging and Packaging Waste Regulation (PPWR): What Changes for Businesses
Edited by Paola Furiosi and Francesca Caliri On 30 March 2026, the European Commission’s Directorate-General for the Environment published the Interpretive Guidelines on Regulation (EU) …
Public Country-by-Country Reporting: new disclosure obligations for Multinational Groups pursuant to Legislative Decree No. 128/2024
In line with the policy guidelines of the European Commission and the European Parliament, the need to respond to calls for greater transparency from multinational …
Criminal acquittal and tax adjudication: the boundaries delineated by the Constitutional Court
By judgment no. 50, filed on 13 April 2026, the Constitutional Court addressed the interplay between criminal res judicata and tax adjudication, clarifying the scope—and, …
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