Newsstand

– 5 August 2026 · Administrative law

In-house awards: procurement procedure and thirty-day challenge Article 120 of the Code of Administrative Procedure, as replaced by Article 209 of Legislative Decree 36/2023, expressly addresses in-house awards: thirty days from the reasoned decision, six months at most from the day after signature.– Administrative

– 5 August 2026 · Civil law

Article 614-bis: indirect coercion and its limits in enforcement The indirect coercion measure is not granted of the court’s own motion: it must be sought on the merits, failing which the enforcement judge sets it after the formal demand. Constitutional Court no. 109/2026 on the pre-2022 text.– Civil

– 4 August 2026

Shareholder loans under the taxman’s lens Without proof of the basis and the source of funds, a shareholder’s payment can be treated as unrecorded revenue: how to build the evidence before the money is advanced.– Tax

Damage to cultural assets: the company is liable too Since 2022, damaging cultural or landscape assets is a predicate offence under Decree 231: fines from three hundred to seven hundred quotas and disqualifications of up to two years.– Criminal

– 29 July 2026

IRAP and associated practices: substance over form The tax is due only where the service is depersonalised: sharing costs, premises and support staff is not enough. Refund claims within forty-eight months of payment.– Tax

Void service and limitation: the cure operates ex tunc The Joint Divisions set the principle: the interrupting effect dates back to the invalid service where it is renewed, unless fault of the serving party is pleaded and proved.– Civil

Incentives for technical functions: scope and allocation rules Up to two per cent of the tender base, eighty per cent to staff. Without up-to-date internal rules, payment remains exposed to audit challenge.– Administrative

Patto di famiglia: taking stock twenty years on The CNDCEC and foundation paper revisits the nature of the contract, the position of forced heirs and the tax treatment. It holds up only on a defensible valuation.– Accounting

Capital gains: spreading on operating assets ends in 2026 The 2026 Budget Law removes the five-year spreading option: the gain is taxed in full in the year of realisation. Only the sale of a business, or a division held for at least three years, can still be spread.– Tax

Environment and corporate liability: the predicate offence list widens Legislative Decree 81/2026, in force since 2 June, implements Directive (EU) 2024/1203 and amends Legislative Decree 231/2001: new environmental offences among the predicate crimes and a reshaped sanction regime.– Criminal

Metalworking SMEs (Confapi): the renewal clears the workers’ ballot The certified ballot closed on 23 July: the agreement runs to 31 December 2028 and brings a fully phased-in 200 euro gross increase at grade 5, with proportional adjustment elsewhere.– Employment

– 25 July 2026

Shell companies: the operating test in the 2026 tax return Actual revenues against deemed revenues: failing the test triggers a minimum deemed income and restrictions on the VAT credit. Before accepting it, check exclusions, disapplication grounds and documented objective circumstances.– Tax

Tender clarifications cannot change participation requirements A clarification explains, it does not innovate. If it genuinely affects requirements or criteria, the authority must amend the call and reopen the deadline; for bidders, time to challenge starts running at once.– Administrative

Banking records: the customer’s right to copies covering the last ten years Article 119(4) of the Banking Act applies outside litigation too: the request must identify the relationship and period precisely, but the bank cannot simply plead the difficulty of retrieving its archives.– Civil

Extreme heat: when wage supplementation covers the hours not worked What counts is perceived temperature in relation to the task, not the reading alone. A timely application, a list of the suspended operations and local weather bulletins for the days concerned are required.– Employment

– 24 July 2026

Analytical-inductive assessment: how the tax authority reconstructs retailers’ revenues Presumptions, mark-up percentages and prior hearing: an operational overview of tax audits on shops and businesses and of the taxpayer’s lines of defence.– Tax

Almasri case: the Constitutional Court orders transmission of the ICC cooperation requests The Constitutional Court has filed its judgment: the Minister of Justice must immediately forward the International Criminal Court’s cooperation requests to the Prosecutor General at the Rome Court of Appeal.– Criminal

Condominium manager’s mismanagement: no proof of damage, no liability A manager’s liability requires concrete evidence of breach and loss: generic complaints about the management are not enough.– Civil

Housing Plan: the decree converted into law — what changes after publication The conversion brings building simplifications and new rules for residential recovery: the impact on owners, businesses and public authorities.– Administrative

Social allowance for non-EU citizens: the Constitutional Court on long-term residence The Constitutional Court rules on the long-term EU residence permit requirement for access to the social allowance: operational guidance for benefit management.– Employment