The twelve-day rule for invoice’s issuing cannot always be adopted

The invoice, pursuant to art. 21, paragraph 4, DPR 633/1972 must be issued at the time the transaction is carried out, determined in accordance with art. 6 of the same DPR. With the introduction of the electronic invoice, the provision introduced by

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The Supreme Court on suspension of efficacy of shareholders’ resolutions excluding a shareholder

The Supreme Court, with ordinance no. 24939/2019, addressed the issue of the nature of the precautionary decision of suspension of a shareholders' resolution on the exclusion of a shareholder from a limited partnership; and in particular, whether it

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Crypto-currencies: accounting for IAS / IFRS purposes

  The Interpretation Committee (IC) has recently expressed itself, in response to the request of the IASB, regarding the accounting treatment to be applied to crypto-currencies. Crypto-currencies are digital currencies 

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The Supreme Court: when can shareholders or third parties directly claim compensation against BoD members

When does a breach of the BoD’s obligations or an illegitimate conduct of its members directly harm a shareholder or a third party? This matter has been discussed several times by the Supreme Court during the past last years. With a recent ruling

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