Dr. Massimo Fontana Ros

The topic of ESG (Environmental, Social and Governance) offers companies the opportunity to reinvent themselves and orientate themselves towards the future. The entire economic and financial system is increasingly realizing the importance of compliance, self regulation and sustainability, all of which require a long-term perspective. Why Is ESG Important? Legal requirements and sustainability Driven by…

Brief analysis of the law n. 38/2023 regarding Superbonus 110%, containing “urgent measures regarding the assignment of credits”.Law 38/2023 has been in force since 12 April, the conversion law of decree law 11/2023 (so-called credit block) containing urgent measures regarding the assignment of credits. Law 38/2023 introduces, in particular, numerous innovations which, briefly, can be…

Real Estate – Inflation How is the real estate market in your jurisdiction being affected by inflation? Real estate is considered, in all jurisdictions, as a leading and master indicator of economic trends. At first sight, the real estate market would not seem to be directly linked to inflation, which is calculated on prices of…

The impact of the so-called “Decreto Liquidità” on corporate matters Decree-Law No 23 of 8 April 2020 (hereinafter referred to as “Liquidity Decree”) provides for a series of measures aimed at safeguarding business continuity throughout the emergency phase, particularly in respect of businesses that before the crisis were considered viable and that presented an ongoing…

COVID-19 – The impact on agency and distribution agreements: FAQ Agency agreements      Each principal who decides to benefit from the activity of a commercial agent makes a prior assessment of the relevant business costs, in particular regarding commission, expense reimbursements and amount of the indemnity for termination. Therefore, it is quite clear that during…

Italy’s “Decreto Cura Italia” – Decree Law no. 18 of 17 March 2020 The impact on labour law – A brief overview The Italian Government issued on the Gazzetta Ufficiale (Official Journal – General Series n. 70 of 17-03-2020) the so-called “Decreto Cura Italia” concerning measures to strengthen the National Health Service and the economic…

Coronavirus and international contracts: general indications and operative recommendations – Force Majeure   What are the legal implications of force majeure for the obligation to perform the contracts? What must be taken into account for the assertion of force majeure? Differences between termination, suspension and renegotiation of the contract.   Content: 1. Coronavirus and force majeure:…

May the tenant apply for a rent reduction in times of coronavirus? The state authorities are ordering the suspension of most economic activities, with the hope to contain the spread of coronavirus. Nevertheless, even if companies see their revenues decline or disappear, they still have costs to cope with. Is it possible to apply for…

A) Italy – General Shareholders’ Meetings – approval of financial statements – new terms for calling Section 106 of the Decree-Law no. 18/2020, so-called “Cura Italia” (published in the Official Gazette of the General Series no. 70 of 17 March 2020 and entered into force immediately) provides some new specific rules for shareholders’ meetings. In…

The current pandemic caused by the Covid-19 virus and the strict rules dictated by the Italian Government to contain the contagion have severely limited physical contact between people and consequently made it impossible for people to gather and make it difficult to circulate in the national territory, except for proven primary needs. In order to…

IR Global, the world’s largest exclusive network of advisory firms is delighted to introduce Dr. Massimo Fontana Ros of Fontana Ros Legal & Tax Advisors. Massimo has joined IR as our exclusive Construction Law Member in Italy Massimo is founder and Managing Partner of MFR Fontana Ros, with offices in Milan and Bolzano and correspondence…