News inglese

Famiglia-VIncent-van-Gogh-First-steps-after-Millet-1890-MOMA Q.: I sold my “first home”: in order not to lose the “first home tax benefits”, how much time do I have to buy a new “first home” and live there? The term of one year between the two “first home” purchases, as provided by law, is suspended from February 23rd, 2020 to December 31st, 2020; this means that the term is […]

The-Shop-and-Warehouse-of-Duncan-Phyfe-168–172-Fulton-Street-New-York-City-John-Ruben-Smith-Metropolitan-Museum Q.: I am self-employed and I bought my house with a “first home” mortgage: The Liquidity Decree extends for 9 months after its entry into force (i.e. until 9/1/2021) access to the benefit of the so-called “Gasparrini” Fund also to loans that have been amortising for less than one year; it should be noted that the term “self-employed” refers to the holders […]

Allen-Tucker-Madison-Square-Snow-1904-National-gallery-of-art-Washington Q.: The suspension of activities makes it impossible for me to meet my commitments under an approved debt restructuring agreement, which I should have completed by the end of 2020. What will happen? Article 9 of Legislative Decree 23/2020 extended by six months the deadlines for the fulfilment of compositions with creditors or debt restructuring agreements expiring between 23 February and 31 […]

Q: I am the owner of a small / medium-size enterprise (SME) can I access the Central SME Guarantee Fund to guarantee my financing?  Yes, the Central SME Guarantee Fund (or “Fund”) is an instrument set up by the State to allow SMEs’ access to finance through a public guarantee on money granted by banks. Q: What are the characteristics of the Fund […]

After-Goya-A-city-on-a-rock-c.-1800-MOMA Q.: I have financed/I’m planning to finance my company during 2020: will I have any relief in light of the Covid emergency and when will my company be able to pay me back the loan? Loans made between April 9th, 2020 and December 31st, 2020 by a shareholder in favor of a S.r.l. (or in favor of a S.p.a. with certain size, […]

Thomas-Eakins-The-banjo-player-1877-National-gallery-of-art-Washington-1 Q.: I am the sole director of a limited liability company in serious liquidity crisis. I intended to apply for one of the new composition tools provided for by the crisis and insolvency code, and I asked for the certification of social security and tax debts. I read that the coming into force of the code has been postponed. Will I have […]

(Charles-Ansell-An-Enquiry-Concerning-the-Clock-Tax-1797-Art-Institute-of-Chicago)  Q.: Can I enter into a loan agreement without going to the bank, using only my non-certified e-mail? Yes, between April 8th, 2020 and until the end of the Covid emergency period (at the moment set forth until July 31st, 2020), loan agreements may be entered into with banks by means of exchanging documents by e-mail; the bank or the credit intermediary […]

Q.: Can meetings of the shareholders take place during the emergency period? A.: Yes it is possible. Both ordinary and extraordinary shareholders’ meetings for limited liability companies can be held in written form of by videoconference even if these means are not provided in the articles of association and as an exception to the applicable law. Q.: Has the term for approval of the […]

Q.: May banks benefit from additional guaranties in loans granted to enterprises? Yes, pursuant to article 1 of the Liquidity Decree, SACE S.p.A. can release, until 31/12/2020, a guarantee in favor of banks and financial institutions (both national and international), to guarantee any type of financings granted to enterprises. The guarantee has been named “Garanzia Italia” and has a total budget up to 200 […]