Payments of tax and penalties falling due between 8 March and 31 May 2020 arising out of tax assessments issued by the Italian Tax Authorities, the National Social Security Agency (INPS), the Italian Customs Agency and by Regional and Local Authorities, and any other enforcement claims aimed at collecting tax revenues, must be made in a single instalment by 30 June 2020. Payments made before the issuance of the Decree cannot be reimbursed to the taxpayer ...
In response to the severe public health emergency and the economically-damaging nationwide confinement measures triggered by the Covid-19 (“Covid-19”) outbreak in Italy, on 17 March 2020 the Italian government has adopted Law Decree #CuraItalia1 (the “Decree #CuraItalia”) ...
The COVID-19 pandemic is indisputably the most serious public health emergency of our times, and at the same time, a shock to the global economy. Being a field of law largely influenced by economics, it would seem inevitable that the application of competition law would not be affected by the current economic realities brought about by the coronavirus pandemic ...
Because of the coronavirus, several questions related to processing of personal data must be raised – in particular within the context of work life. In this article, we touch on some of the most important aspects employers should consider when processing employees’ personal data. A few days ago, the Swedish Data Protection Authority also published its guidance on the coronavirus and personal data. The guidance is available here (only in Swedish) ...
We analyze from the standpoint of corporate law/commercial contracts, labor, tax, litigation and administrative law, the main new legislation introduced by Royal Decree-Law 15/2020, of April 21, 2020, adopting additional urgent measures to support the economy and employment (RDL 15/2020), published in the Official State Gazette -BOE- on April 22, 2020 ...
The Commission has for some time now been focusing on acquisitions of EU companies active in critical industries, especially those that are State-owned, by non-EU companies. In order to control them, it has adopted a foreign direct investment (“FDI”) screening coordination mechanism by virtue of Regulation (EU) 2019/452 of the European Parliament and of the Council of 19 March 2019 (“FDI Screening Regulation”) ...
On April 18th 2020, the Russian President signed a Decree establishing a temporary procedure for hiring foreign nationals in Russia and suspension of migration terms. Temporary rules apply from March 15th until June 15th, 2020 ...
Royal Decree No. 463/2020 declaring a state of alert in Spain to manage the COVID-19 public health crisis was published on March 14, 2020. Among other measures designed to respond to the outbreak and alleviate its consequences, all court and administrative time limits have been suspended for fifteen natural days (i.e. until March 29, 2020). This period, however, may be extended if necessary ...
1. Introduction On 18 March 2020, the Decree #CuraItalia1 introduced “measures to strengthen the national health ser- vice and economic assistance to families, employees and companies related to the epidemiological emer- gency of COVID-19” (the “Decree #CuraItalia”) ...
We analyze Royal Decree-Law 16/2020, of April 28, 2020, published in the April 29 edition of the Official State Gazette (BOE), adopting procedural and organizational measures to confront COVID-19 (RDL 16/2020). And entering into force on April 30, 2020 (the day after its publication in the Official State Gazette) ...
The sudden rise in the number Covid-19 (“Coronavirus”) cases in Lombardy and other Italian Regions has prompted the relevant governmental authorities to adopt urgent measures to prevent and limit the spread of the virus, and this is starting to have an impact on the economy. In connection with these measures, on 31 January Italian government has declared a six-month state of emergency, which expires on 31 July 2020 (unless it is extended) ...
Governments are turning toward the use of data driven solutions as part of their response to the COVID-19 pandemic, which raises numerous privacy concerns. Contact tracing technology seeks to inform and notify individuals that have been in contact with a person infected with COVID-19, enabling such individuals to self-quarantine, receive testing and, if required, obtain follow-up treatment ...
The 22 March Decree was anticipated by two ordinances issued on 21 March 2020 by, respectively, the Lombardy Region1, subsequently amended on 22 March 2020 (the “Lombardy Ordinance”), and the Piedmont Region 2 (the “Piedmont Ordinance”). The ordinances provide for even more stringent restrictions for the regions concerned, and will remain in force until 3 April 2020 (for the Piedmont Region) and 15 April 2020 (for the Lombardy Region) ...
As the contagion rate and death toll caused by the Covid-19 emergency (“Covid-19”) continues to decrease, on 26 April 2020 the Prime Minister announced in a press conference the measures adopted to ease the lockdown during the so-called “phase 2”. The new measures are reflected in the Prime Minister Decree dated 26 April 20201 (the “26 April 2020 Decree”) ...
Since the COVID-19 outbreak, the Shepherd and Wedderburn private client team has been hard at work helping clients update their Wills and Powers of Attorney. While we all hope that the worst of this global pandemic is now behind us, recent weeks have brought various localised lockdowns and the expectation of a potential second wave, which may well coincide with the annual flu season ...
In the context of the current COVID-19 pandemic, new measures were approved to enable companies to increase their cash flows. Payments on account (FY2021) Taxpayers who are cooperatives or have obtained in the 2020 fiscal period a turnover up to the maximum limit set for their classification as medium-sized enterprises (i.e ...
As part of some new measures that aim to reduce the spread of COVID-19, the government has imposed a new record-keeping obligation on certain employers and users which temporarily rely on foreign employees or self-employed individuals. In-scope employers and users must also verify whether the foreign employees and self-employed individuals have duly completed the passenger locator form. These new obligations apply from 24 August 2020 until 31 October 2020, but will likely be extended ...
In accordance with Decrees of the Moscow Mayor No. 42-UM dated April 10th, 2020 and No. 43-UM dated April 11th, 2020, visiting of most organizations is temporarily suspended and pass control is introduced, within the territory of Moscow. Resolutions of the Moscow Region Governor No. 176-PG dated April 10th, 2020 and No. 177-PG dated April 11th, 2020 introduced similar measures within Moscow Region ...
Following the Scottish Government’s statement on 15 March 2022 regarding COVID-19 restrictions, organisations should take time to review the status of recently eased restrictions, and those which are to be eased in the coming weeks. These changes will be of particular relevance to businesses and employers throughout Scotland, who should follow the up-to-date guidance when dealing with employees and customers alike ...
Following the Scottish Government’s statement on 15 March 2022 regarding COVID-19 restrictions, organisations should take time to review the status of recently eased restrictions, and those which are to be eased in the coming weeks. These changes will be of particular relevance to businesses and employers throughout Scotland, who should follow the up-to-date guidance when dealing with employees and customers alike ...
As the number of novel coronavirus infections (“Covid-19” or “Coronavirus”) and fatalities continue to rise, on 11 March 2020 the Italian Prime Minister issued a decree to impose new emergency measures to contain and manage the spread of the virus (the “11 March Decree”). Always on 11 March, the World Health Organisation has declared that Covid ...
On 25th March 2020,President Putin made an official COVID-19 address to the nation, in which he announced a series of measures aimed at reducing the spread of the COVID-19 and lower the negative impact on the Russian economy. Among others, President Putin stated that the period from March 30th till April 3th, 2020 would be a nationwide paid week-off, which is formalized by a special Presidential Decree, and which is obligatory for everyone in Russia ...
1. Introduction Pursuant to Law no. 40 of 5 June 2020, published in the Official Gazzette no. 143 of 6 June 2020 (the “Conversion Law”), Law Decree no. 23 of 8 April 2020 (the “Liquidity Decree”) was converted into law with amendments. Below is a summary of the key amendments made to Chapter II (Urgent Provisions to Ensure Going Concern) by the Conversion Law. 2 ...
