Shopping on the Internet can be fun, and you can make some really good finds. However, long-distance contractual relationships can be a very treacherous territory. To avoid disappointments, you should look out carefully before shopping and get a clear idea of what your rights are. Whether you bought a good or a service online or outside of a shop – by telephone, mail order, etc. -, in any case a customer always find protection. Indeed, under EU rules a trader must repair, replace, reduce the price or give you a refund if goods you bought turn out to be faulty or do not look or work as … [Read more...] about E-Shopping: Know Your Legal Rights?
Cassazione penale, sez. III, sentenza 14/11/2016 n° 47978 Drug legislation in Italy makes a distinction between hard and soft drugs. In the country, the sole use of drugs has never configured a criminal offence, but conversely acquisition and possession are currently illegal, even though possession of personal quantities is not subject to criminal penalties. The law establishes maximum limits for possession on a reference dose calculated from the user’s average daily intake of the drug. Art. article 73.1 bis of the Presidential Decree No. 309/1990 states: “anyone who imports, exports, … [Read more...] about Drug Use: Italian Supreme Court Changes Criteria for Aggravating Circumstances
Brexit has not been in place long enough for conclusions to be drawn about the real consequences of it on British companies and corporations. Even though, there is still much uncertainty about how UK businesses would be affected, the one thing that is clear up to know is that changes will come concerning VAT and import duties. This article does not seek to make a case for or against EU membership; rather we aim to set out the potential tax implications of leaving the EU. The main issue comes indeed from the fact that the UK is no longer part of EU’s Customs Union. As a result, EU’s customs … [Read more...] about Brexit and Tax – What Do Italian Businesses Need to Know?
It is not uncommon for air flights to suffer delays, causing significant adverse consequences for all the passengers. The remedy provided for this type of drawback consist – firstly – in the possibility to apply for a compensatory refund, which, in most cases, is likely to repay the cost of the ticket. The refund must be granted by the airline company itself, in the event that the delay of departure is extended for more than three hours, and the amount of the compensation depends on the number of miles travelled by the delayed flight to the country of landing, noting also whether it is a … [Read more...] about Compensation for Flight Delays
New rules are starting to be set up by the Italian legislator in the after-Brexit European scenario. In tax fields, action comes on two fronts: foreign gift tax and foreign income tax. On the one hand, relative to gift tax, Marche’s Regional Tax Commission – Commissione Tributaria Regionale delle Marche – in a recent ruling, sentence 594/3/2016, stated that in the case of donations realized from a person who resides abroad, he is to be taxed on domestic immovable property, i.e. limited to those assets located in Italy. The Commission hence confirmed that taxation exclusively on domestic … [Read more...] about Brexit, Foreign Gift Tax and Budget Law for Foreign Income Sources
Italian Estate Law generally provides two different kinds of succession: A. Statutory intestate succession (or succession ‘ab intestato’), if there is no will; or B. Testamentary succession, if a will exists. Italian Law regards the will or the testament as a unilateral revocable act by which a person disposes of all or part of his or her patrimony. Through this article we will analyse and understand the various types of will available in Italy, how to go about making a will and what happens after death. The last will and testament is the instrument ultimately fixing the … [Read more...] about How to Make a Will in Italy