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Negotiated crisis composition: the new ministerial decree reshapes the restructuring plan

Negotiated crisis composition: the new ministerial decree reshapes the restructuring plan

by A&P | 9 Jul, 2026 | News - en

In the IUSPod Key Talks podcast by La Scala Società tra Avvocati, Achille Mazzanti and Luca Scaccaglia discuss the key innovations introduced by the Ministerial Decree of 23 April 2026 on negotiated crisis composition proceedings. The episode explores the new approach...
Interim financial statements and adequate organisational structures: the systemic impact of the new OIC 30

Interim financial statements and adequate organisational structures: the systemic impact of the new OIC 30

by A&P, Francesco Carlo Vancini, Fabrizio Ricci | 20 Jun, 2026 | Publications

A contribution published in Bilancio, vigilanza e controlli no. 6/2026 examines the role of interim financial statements prepared under the new OIC 30 within the framework of adequate organisational, administrative and accounting structures. In addition to updating...
Approval timing for financial statements in distressed companies

Approval timing for financial statements in distressed companies

by A&P, Achille Mazzanti | 10 Jun, 2026 | Publications

A contribution published in Bilancio, vigilanza e controlli no. 5/2026 examines the timing for the approval of financial statements in distressed companies, focusing on the relationship between statutory deadlines, the going concern assumption and the quality of...

Articoli recenti

  • Negotiated crisis composition: the new ministerial decree reshapes the restructuring plan
  • PEX capital gains: the ETR test for pre-ATAD tax years
  • Human and technological capital: Filippo Forlani speaks at the Politecnico di Milano Professional Firms Observatory conference
  • Source-state taxation of loss-making non-resident taxpayers
  • Interest expense, business purpose and economic reasonableness: the Italian Supreme Court requires a quantitative and comparative assessment by the tax authority

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ABOUT

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Contact us

Bologna:

Via Dante, 26 – 40125 Bologna

Tel. +39 051 349627
+39 051 342674
Fax. +39 051 391564
posta@aicardiepartners.it

Milan:

Piazza Del Liberty, 8 – 20121 Milan

Tel. +39 02 86998023

Fax. +39 02 86915457

posta@aicardiepartners.it

Rimini:

Via Soardi, 5 –  47921 Rimini
Tel. +39 051 349627

Fax. +39 051 342674

posta@aicardiepartners.it

Privacy Policy | Cookie Policy

V.A.T. 03744881206

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