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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 …
Update on tax and legal issues relevant to the Energy and Utilities sector – June 2026
Update on tax and legal issues relevant to the Energy and Utilities sector - June 2026 …
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. …
