Legal disputes in connection with business successions are on the increase. This applies in particular to disputes under inheritance law, company law and tax law.

Every time we have approached to examine a legislative amendment to the bankruptcy regulations, we have not been able to avoid remembering to what extent the legislator is imbued with our wonderful literary genre: the picaresque.

In November 2021 the Italian Government adopted a plan (called PNRR) to cope with the economical downturn due to the Covid 19 infection and to make the best use of the “recovery” funds received by the EU.

Under the Plan, among many other measures,  the Public Administration has been authorized to recruit quite a large number of employees, to be hired with contracts for a limited period of time (up to 36 months, subject to be extended in case of need) to assist in the implementation of the PNRR.

The articles affected by unconstitutionality are those related to the method of determining the taxable base of the tax, the cornerstone for its calculation, and this, as a consequence, leaves the possibility of taxation practically annulled.

The Informative Minute Law 21,327, introduces a series of modifications to the Labor Code, including new obligations for employers. In addition, it establishes rules to modernize the functioning of the Labor Directorate.