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Italy: Recent Circulars Issued on VAT and Black-Listed Jurisdictions

(Nov. 4, 2010) Two circulars issued recently by the Italian Tax Authority (ITA) (Agenzia delle Entrate) seek to clarify the valued-added-tax (VAT) regime, in connection with black-listed countries. The black-listed countries are tax havens, whose rate of taxation is significantly lower than that applied in Italy. Circular No. 53, issued on October 21, 2010, provides […]

Italy; United Nations: Plan to Introduce Resolution on Religious Minorities

(Sept. 13, 2010) On September 13, 2010, Italy's Foreign Minister, Franco Frattini, announced that the country plans to present a resolution at the next United Nations General Assembly. The resolution will cover the protection of religious minority groups. Frattini stated, [f]reedom of religion is a principle that applies to every religion.” (Italy to Present UN […]

Italy; United Nations: Wiretapping Bill Criticized

(July 14, 2010) On July 13, 2010, Frank La Rue, United Nations Special Rapporteur on freedom of expression, criticized a draft Italian law on wiretapping. The proposed law covers surveillance and eavesdropping in criminal investigations, but some observers are concerned it may limit the work of journalists and impinge on freedom of expression. La Rue […]

Italy: Court Strikes Down Harsher Penalties for Illegal Immigrants

(June 17, 2010) On June 10, 2010, Italy's Constitutional Court held unconstitutional a law that had imposed stricter penalties for illegal immigrants if they were convicted of other crimes while in the country. The ruling, which will be released within a few weeks, stated that judges could not give illegal immigrants sentences that were three […]

Italy: Same-Sex Marriage Ban Upheld by Constitutional Court

(Apr. 22, 2010) On April 14, 2010, the Constitutional Court of Italy upheld the country's prohibition against same-sex marriages. The question brought before the Court by the appeals court of Trento and the tribunal of Venice was whether provisions in the Civil Code that in effect ban such marriages conflict with article 2 (on the […]

Italy: Rome Regulations to Protect Carriage Horses

(Mar. 3, 2010) On February 22, 2010, new regulations went into effect in Rome, Italy, to better protect horses that pull tourist buggies. The new rules ban grueling uphill climbs, limit the animals' work day to an eight-hour maximum with mandatory breaks, prescribe regular health checks, and require the drivers to display license plates to […]

Italy: Circular to Clarify Tax Amnesty for Offshore Assets

(Oct. 23, 2009) Under Ministerial Circular No. 43/E of October 10, 2009, the Italian Tax Authorities (ITA) seek to clarify the provisions on the tax amnesty set forth in Law No. 141 (converted from Law Decree No. 103 on October 3, 2009). Law No. 141 stipulates that from September 15, 2009, to December 15, 2009, […]

Italy: Rules on Controlled Foreign Corporations and Tax Havens Tightened

(Sept. 28, 2009) Law Decree No. 78, published in Italy's official gazette on July 1, 2009, covers a basket of new measures to deal with the global financial crisis, including a tightening of rules on tax havens and controlled foreign corporations (CFCs). The Law Decree entered in force on July 1, 2009, and was converted […]

Italy: Highway Safety Code Revised, Fines Increased

(Sept. 11, 2009) Among other changes, Italy's new law on traffic offenses imposes heavier penalties for illegal acts that occur in the overnight hours, between 10 p.m. and 7 a.m. (Law 94, July 15, 2009, effective Aug. 8, 2009). The new rules, which are modifications of the highway safety code, apply to cars, bikes, and […]

Italy: Fight Against Piracy

(Sept. 9, 2009) On July 22, 2009, the Italian Parliament converted Decree-Law No. 61 of June 15, 2009, into Law No. 100, approving urgent provisions on combating piracy. It came into force on the day after its publication in the official gazette. According to this law, appropriate measures will be taken when actions are perpetrated […]