The development of a civilization comes from the passing on of knowledge from one generation to another. This means not only knowledge but also the ideas, values and social ethics underlying behaviour.

Where websites and mobile applications serve as extensions of brick-and-mortar stores, some courts have held that retailers are responsible for accommodating disabled consumers on their online platforms.

Italian Law n. 208/2015, having its effect starting from Year 2016, introduced important changes with regard to the Countries considered as “Offshore Financial Centres” or “Tax Heavens”.

In 2010, the legal concept of the criminal liability of legal persons or corporate criminal liability entered into force for the first time in the Spanish legal system, even though its regulation was quite summary.

In this ever changing world, retailers are continuing to invent new ways to highlight their products, provide customers with an interactive experience and to stay competitive.

The grounds for these payments are for the farmer or landowner to receive an appropriate compensation for the occupation of their lands and the damages caused to the activities (i.e. farming) performed in those lands.

Does your retail business conduct sales online? For most retailers today, the answer is likely yes. This means that the recent surge of class action lawsuits against merchants merits your attention.

Gilberto Gelosa, founding partner of Interconsulting, Treasurer and Secretary of Pragma and responsible of the tax area of the Consiglio Nazionale dei Dottori Commercialisti, which is the main public organization in Italy of Commercialisti, intervened with two speeches at the event "Changes in the Italian tax administration" organized by the Finance and Economy Ministry of Italy.

The jurisdiction over liability actions of directors of Government-held Companies was one of the most debated in Italy, being not clear if they are subject to the ordinary or to the Court of auditors jurisdiction.

The Italian legislator has finally removed the VAT legislation gap between Italy and the most part of the EU countries. The new Italian VAT regime arise from a specific option rendered by the EU legislation since 1979.

Small and medium-sized enterprises (SMEs) are the backbone of Europe's economy. They represent the major of all businesses in the EU, and in the past years, they have considerably increased the percentage of employees in the whole territory.

In the context of family businesses, it is common to hear about the possible advantages or benefits of the creation of holding companies, companies whose main purpose is to hold shares in another companies.

Frequently the European headquarters that own directly a company based in Italy asked “why the balance sheet is not ready?”.