Observatory

Observatory

HR Capital Consulting – Establishment of a Professional Partnership Firm

9 February 2026

Building on nearly 40 years of experience in the HR services sector and on a growth path that has become even more solid in recent years, we have chosen ...

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Observatory

Life annuity: INPS intervenes to align with the Court of Cassation’s ruling on limitation periods (Andrea Di Nino and Giorgia Tosoni, Sintesi – Ordine dei Consulenti del Lavoro, January 2026)

2 February 2026

With judgment no. 22802 of 7 August 2025, the Italian Supreme Court (Court of Cassation) ruled on the criteria for determining when limitation periods begin to run for applications ...

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Observatory

Italian Revenue Agency: Operational Guidelines on the Traceability of Business Travel Expenses

21 January 2026

With Circular No. 15/E of 22 December 2025, the Italian Revenue Agency, with the aim of ensuring uniform application, provided its local offices with operational instructions regarding the changes ...

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Observatory

2026 Budget Law: Overview of the Main Tax, Employment and Social Security Measures

21 January 2026

The 2026 Budget Law (Law No. 199 of 30 December 2025) was published in the Official Gazette on 30 December 2025 and entered into force on 1 January 2026. ...

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