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The Journal

The Journal January 2018

Dismissal with Video Surveillance as Supporting Evidence, Has it Changed Case-law?

Victor Bescós

The Court has ruled on the case of a supermarket owned by Mercadona, where the managers of the company, after having realized that there were some irregularities regarding the sales and the amount of product stored decided to place a video surveillance system by installing some cameras in visible places and others out of sight. Then the company informed the employees and their representatives about the installation of the first but not the latter. 

Mini Voluntary Disclosure for Resident in Italy

Maurizio Bottoni

The Italian government has recently approved (Law 4.12.17 n. 172) a mini voluntary disclosure in favor of tax payers resident in Italy (or their heirs) who, previously, were resident abroad or worked continuously abroad in border areas and neighboring countries (so-called border workers). These subjects may regularize both fiscal monitoring purposes (RW) that for the purposes of income tax.

Unreasonable Insurance Premiums?

Anastasia Mavroudis

Many a dispute arises between a landlord and tenant in the course of a tenancy, but probably none more so than those concerning service charge costs. Disputes in this area have kept the Property Tribunals especially busy and the recent Upper Tribunal (Lands Chamber) decision in the case of Cos Services Ltd -v- Nicholson & anor [2017] adds further clarification in a service charges minefield.

What Does Tax Reform Mean for Retail?

Cristina L. Addy

We all know now that the federal corporate tax rate for many retailers is dropping this year from an industry effective average rate of 32.9% to 21%, as a result of changes implemented by the so-called “Tax Cuts and Jobs Act” which was signed into law on December 22, 2017. Retailers with cash overseas will benefit from the move to a “territorial system” of international taxation. What will retailers do with their tax savings?

Data Protection Compliance: New Rights. New Responsibilities. New Obligations.

Andrew Humphrey

In May 2018 a new law will come into force which fundamentally affects the way that you use data to market, provide services and run your business. The price of non-compliance could be up to 2-4% of global turnover in fines depending on how severe the data breach is and what efforts you made to comply with the law in the first place.

The INTRASTAT Models for 2018 Have Been Renewed

Federico Rossi

The provision n. 194409/2017 has reformed the INTRASTAT discipline, eliminating some obligations and simplifying those that remain, implementing the changes made by art. 13 of the DL 244/2016 to the art. 50 of Decree 331/93. The new measures are applied for the first time to the models referred to the first month or quarter of 2018, while the previous presentation methods for the model expiring on January 25, 2018 remain unchanged.