Zprávy od Chiomenti

Chiomenti welcomes Alessandro Balp, who joins the Firm as a new Partner alongside a team of four professionals.

Italy’s draft Budget Bill for 2027 proposes an exit tax on certain unrealised financial gains when individuals and non-commercial entities transfer their tax residence abroad. Chiomenti outlines potential implications, including interaction with the flat tax regime for new residents, and points…

Chiomenti získala ocenění Firm of the Year v kategoriích Administrative and Public Law a Dispute Resolution na Legal500 Italy Awards 2026. Partnerka Flavia Pagnanelli byla oceněna jako Next Generation Partner za Investment Funds.

The Court of Justice of the European Union is considering how the EU Tax Dispute Resolution Mechanisms Directive applies to double taxation. Advocate General Laulhé Shaelou’s Opinion states that this requires actual taxation in two Member States, not income exempt in one of them.

Italy’s Legislative Decree No. 179 of 7 October 2026 expressly includes data, algorithms and mathematical methods used to train AI systems among information that may qualify for trade secret protection. Chiomenti examines the provision’s scope, open issues and practical implications for businesses.

Chiomenti inaugurated its new home in Brussels yesterday, continuing the firm’s presence in the city that began in 1996. The move reflects its commitment to Brussels and strengthens its ability to support clients on European strategic and regulatory matters.

Chiomenti analyzuje rozhodnutí Soudního dvora EU ve věci NEO o uplatňování pravidel proti zneužívání a osvobození od srážkové daně u dividend vyplácených v rámci EU. Rozsudek objasňuje, jak mohou daňové orgány posuzovat řetězce transakcí při zjišťování zneužití.

On 9 September, the European Commission adopted the proposal for Regulation COM (2026) 567, the European Innovation Act, together with the proposal for a Council Recommendation COM (2026) 568 on common principles for regulatory sandboxes. These initiatives implement the EU Startup and Scaleup…