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  1. Legal news
    07 January 2020
    EU top court rules out possibility to create second-hand marketplaces for digital content
    www.twobirds.com/en/news/articles/2020/global/eu-top-court-rules-out-possibility-to-create-second-hand-marketplaces-for-digital-content

    In a much-anticipated judgment delivered last month (Tom Kabinet, C-263/18), the Court of Justice of the European Union (‘CJEU’), that is the highest EU court, ruled that the provision – over the internet – of e-books ...

  2. Legal news
    20 January 2021
    Final act in the judicial saga on the TV broadcasting rights for Italian football championship
    www.twobirds.com/en/news/articles/2021/italy/final-act-in-the-judicial-saga-on-the-tv-broadcasting-rights-for-italian-football-championship

    On 28 December 2020, the Italian Supreme Administrative Court (Consiglio di Stato – "CDS") issued a judgment marking the last act in the national judicial dispute related to the assignment of the Lega Serie A (i.e. the ...

  3. Legal news
    23 June 2020
    Tax credit on commissions related to electronic payments: Revenue Agency and Bank of Italy Regulations
    www.twobirds.com/en/news/articles/2020/italy/tax-credit-on-commissions-related-to-electronic-payments

    As part of the so-called Italian Budget Law 2020, the Government has introduced measures to promote the use of non-cash means of payment.

  4. Legal news
    23 May 2018
    At a Glance: Uberization of the workforce
    www.twobirds.com/en/news/articles/2018/global/at-a-glance-uberization-of-the-workforce

    Our international Employment Group takes a look at the uberization of the workforce across our jurisdictions

  5. Legal news
    01 April 2020
    PSD2 and limited network or limited range exclusions (e.g. gift cards): the deadline for reporting data relating to the activity carried out in 2019 has been postponed to 30 June 2020 in Italy
    www.twobirds.com/en/news/articles/2020/italy/psd2-and-limited-network-or-limited-range-exclusions

    Due to the current emergency caused by the COVID-19 epidemic, Bank of Italy has postponed from 30 April to 30 June 2020 the deadline for reporting data relating to the activity carried out in 2019 by the issuers of ...

  6. Legal news
    05 February 2020
    PSD2 and limited network exclusion (e.g. gift cards): by 30 April 2020, issuers of payment instruments covered by the limited network exclusion shall fulfil their reporting obligation towards Bank of Italy
    www.twobirds.com/en/news/articles/2020/italy/psd2-and-limited-network-exclusion-by-30-april-2020-issuers-of-payment-instruments

    Regulation issued by Bank of Italy on 11 October 2018 ("Regulation") – implementing certain provisions of the Directive (EU) 2015/2366 ("PSD2") and Legislative Decree 15 December 2017, n. 218 – introduced the obligation ...

  7. Legal news
    10 July 2019
    Italy: "Growth Decree 2019" – Tax impacts for Italian entities
    www.twobirds.com/en/news/articles/2019/italy/italy-growth-decree-2019-tax-impacts-for-italian-entities

    Our tax alert will provide an outline of the main tax provisions having an impact for the Italian entities.

  8. Legal news
    25 November 2020
    Tax Focus on Advanced Pricing Agreements in Italy
    www.twobirds.com/en/news/articles/2020/italy/alert-tax-focus-apa

    APAs are now well known to Italian companies belonging to multinational groups, which intended (or intend) to agree on the correct remuneration of intra-group transactions with the Revenue Agency, in order to avoid tax ...