Italy

Copyright © 2025 LexisNexis

This subtopic provides a range of guidance on the law in Italy.

The Lexology Panoramic guides, curated by leading lawyers and law firms, provide a view of laws and regulations

To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.

Existing user? Sign-in TAKE A FREE TRIAL
Powered by Lexis+®
Latest EU Law News

European banks seek changes to 'Unclear' draft AML rules

Law360, London: A trade body for European banks has warned that a EU Banking Authority proposed anti-money laundering (AML) rules make excessive demands on credit institutions.

Commission publishes defence omnibus package, including amendments to EU chemical legislation

The Commission has published a 'defence readiness' package of proposals, aimed at accelerating defence-related investments and production across the EU.

Council adopts position on rules to boost vehicle recycling and reuse

The Council of the European Union has adopted a general approach on the regulation governing end-of-life vehicles, expanding the scope to include trucks, motorbikes, quadricycles and special purpose vehicles. The proposal requires manufacturers to design vehicles that facilitate the removal and recycling of parts and to establish a circularity strategy, now required by vehicle category. A minimum recycled plastic content target of 15% will apply six years after the regulation enters into force, rising to 25% by year ten, with potential derogations and future targets for other materials including steel and aluminium.

European Commission releases June 2025 infringement package

The European Commission has published the June 2025 infringement package, which sets out the EU Member States the Commission is taking action against for failing to comply with their obligations under EU law. The June 2025 infringement includes formal notice letters, reasoned opinions, and Court of Justice referrals issued to various Member States for non-compliance in relation to measures such as the transposition of directives on drinking water, waste management, air quality, public procurement, and other key areas.

View EU Law by content type :  
News
Practice notes
Precedents
Q&As

Popular documents

Priority between loss reliefs in loss making companies

Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a

Late payment penalties—inheritance tax

Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid

If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal

If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit

Template for regulatory references given by SMCR firms and disclosure requirements

Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of
Priority between loss reliefs in loss making companies

Priority between loss reliefs in loss making companies

Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a

Late payment penalties—inheritance tax

Late payment penalties—inheritance tax

Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid

If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal

If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal

If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit

Template for regulatory references given by SMCR firms and disclosure requirements

Template for regulatory references given by SMCR firms and disclosure requirements

Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of