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Italy: Implementation of the Jobs Act

(Nov. 5, 2015) On September 24, 2015, four legislative Decree Laws implementing the employment law reforms embodied in the 2014 Jobs Act — Decree Laws Nos. 148, 149, 150, and 151 of September 14, 2015 – entered into effect in Italy. (Legge 10 dicembre 2014, n. 183 Deleghe al Governo in materia di riforma degli […]

Holy See: New Procedural Rules on Nullity of Marriage

(Nov. 4, 2015) As we previously reported (Dante Figueroa, Holy See: Amendments to Latin Code of Canon Law on Nullity of Marriage, GLOBAL LEGAL MONITOR (Oct. 22, 2015)), on September 8, 2015, Pope Francis issued an Apostolic Letter, titled Mitis Iudex, on the Amendment of the Canonical Procedure for the Causes on the Declaration of […]

Holy See: Amendments to Latin Code of Canon Law on Nullity of Marriage

(Oct. 22, 2015) On September 8, 2015, Pope Francis issued two Apostolic Letters, motu proprio (on his own initiative), in matters concerning Catholic marriage, which will enter into effect on December 8, 2015. The Pontifical Council for Interpretation of Legislative Texts performed the legislative work. (Pontifical Council for the Interpretation of Legislative Texts, The Vatican […]

Italy: New Legislation on Electronic Billing

(Oct. 5, 2015) On September 2, 2015, new legislation on electronic billing for value-added tax (VAT) operations entered into effect in Italy. (Legislative Decree No. 127 of August 5, 2015, Computerized Transmission of VAT Transactions and Control of the Supply of Goods Through Vending Machines, Implementing Article 9, Paragraph 1, Sections d) and g), of […]

Italy: New Legislation on Cooperation Between Taxpayers and Tax Authorities

(Oct. 1, 2015) On September 2, 2015, new legislation on taxation entered into effect in Italy. (Legislative Decree No. 128 of August 5, 2015, Provisions on Legal Certainty in the Relationship Between the Treasury and the Taxpayer, Pursuant to Articles 5, 6 and 8, Paragraph 2, of Law No. 23 of March 11, 2014 [L. D. […]

Italy: New Legislation for Administrative Reorganization of the State

(Sept. 9, 2015) On August 28, 2015, new legislation providing for a comprehensive reorganization of the public administration entered into effect in Italy. (Law No. 124 of August 7, 2015, Powers Delegated to the Government Concerning the Reorganization of the Public Administration [Law No. 124], NORMATTIVA (in Italian).) Provisions on Digital Access to Government Information […]

Italy: Updated Legislation on Employment Contracts

(Aug. 20, 2015) On June 25, 2015, new legislation making substantial revisions to Italy’s labor code entered into effect. (Legislative Decree No. 81 of June 15, 2015, Organic Regulations of Employment Contracts and Revision of the Norms Concerning Labor, in Accordance with Article 1, Paragraph 7, of Law No. 183 of December 10, 2014 [L.D. […]

Italy: E-Cigarette Taxation Regime

(Aug. 10, 2015) On May 15, 2015, the Constitutional Court of Italy published a decision that invalidated a legal provision on the taxation of e-cigarettes. (Corte Costituzionale, Sentenza No. 83/2015 (Apr. 15, 2015), Constitutional Court website (in Italian).) The Court invalidated article 11(22) of Decree-Law No. 76, First Emergency Measures on the Promotion of Employment, […]

Italy: Updated Legislation on Territorial Entities and their Financial Stability

(July 22, 2015) On June 20, 2015, Decree-Law No. 78, on sub-national territorial entities, entered into effect in Italy. (Decree-Law No. 78 of June 19, 2015, Urgent Provisions on Territorial Entities [D.L. No. 78], GAZETTA UFFICIALE, No. 140 (June 19, 2015), NORMATTIVA (in Italian).) Fresh Funds for Disaster Relief The new legislation approves the goals […]

Italy: Updated Legislation on Credit Entities and on Strengthening of Bank of Italy

(July 17, 2015) On June 27, 2015, new legislation on the supervision of credit entities and on the strengthening of the country’s central bank, Decree-Law No. 72, entered into effect in Italy. (Decree-Law No. 72 of May 12, 2015, Implementation of EU Directive 2013/36, That Amends Directive 2002/87/CE and Repeals Directives 2006/48/CE and 2006/49/CE, Concerning […]