MEDIA

Interests on commercial transactions

Implementation of Directive no. 2000/35/CE “Combating late payment in commercial transactions” DEFAULT INTEREST RATE pursuant to legislative decree no.  231/2002 From To B.C.E. Rate Surcharge Total 01/07/2002 31/12/2002 3,35% 7,00% 10,35% 01/01/2003 30/06/2003 2,85%...

Tax deductibility of losses on receivables

Date of publication 1st July 2016 Both qualitative and quantitative parameters regarding tax deductibility of losses on receivables (small amounts) are identified by the law converting legislative decree no. 83/2012 finally approved by the Senate on 3rd August 2012....

New EU Regulations make easier debt recovery

[ Source: ilsole24ore, by Beda Romano on 18th January 2017 ] Today new EU regulations has entered into force with the purpose of facilitating debt recovery of smaller companies.  Amongst others, the national judiciary may issue European account preservation orders...

On-line foreclosure, both a juridical and cultural revolution

How to access debtor data recorded in Vehicle Register (PRA) Social security register (INPS) and Tax Register via internet. Italian debtors will not have secrets any more for neither banks nor tax agency.   Thanks to a true cultural evolution beside a juridical one,...

Deletion from companies register, proceedings and debt reports.

Unified  Section, 12th March 2013, no. 6070 (Mr. Preden, the president and Mr. Rordor, the speaker) Termination– Deletion from companies register– Shareholders– Succession – Proceeding repercussions– Limits (article no. 2495 Civil Code; legislative decree no.  203,...