Redazione_GdS

THE MACHINE AND THE CARETAKER

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In a city in southern China, in Guangdong, a hotel is preparing to open its doors without any human staff: at the reception there will be humanoid robots, luggage will go up to the rooms on silent wheels, dinner will come from a kitchen managed entirely by algorithms and interactions with other robots. No, it’s not Isaac Asimov and not even Robert A. Heinlein, it’s Reuters , and the news comes to us like a postcard sent from the future, but it’s about the present.

Salary Transparency after Legislative Decree No. 96/2026

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Legislative Decree No. 96 of 7 May 2026, published in the Official Gazette No. 125 of 1 June 2026 and entered into force on 7 June 2026, implemented Directive (EU) 2023/970 in Italy, introducing an organic regulation on pay transparency and on the strengthening of the principle of equal pay between women and men for equal work or work of equal value.

The New European Company (EU INC)

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On 18 March 2026, the European Commission presented the proposal for a Regulation COM(2026) 321 final, which establishes the EU Inc. (European Incorporated Company), a new form of limited liability company under European law.
The initiative, which is part of the project of the so-called ’28th corporate regime’, aims to offer entrepreneurs and businesses a harmonised regulatory framework that is an alternative — and not a substitute — to the national company forms of the 27 Member States.

The Performance Bonus regime for the two-year period 2026-2027

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The 2026 Budget Law (Law no. 199/2025, art. 1, paragraphs 8-9) significantly strengthened the facilitated regime of performance bonuses by reducing the tax burden and raising the maximum tax limit, without, however, changing the structure introduced by the 2016 Stability Law (Law no. 208/2015, art. 1, paragraphs 182-191). Therefore, the prerequisites, access conditions and application methods already in force remain unchanged.

PROFESSIONAL LIABILITY OF THE ACCOUNTANT

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The recent Supreme Court of Cassation orders Nos . 5635 and 5638 of March 12, 2026, have significantly reopened the debate on the professional liability of accountants, particularly regarding their role in the electronic transmission of tax returns. The rulings, upon initial reading, raised serious concerns among the profession, as they appeared to extend the scope of liability to situations traditionally considered outside the professional’s substantive control.

Smart Working and Workplace Safety: New Obligations and Penalties from April 7, 2026.

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On April 7, 2026, Law No. 34 of March 11, 2026, known as the “Annual Law on Small and Medium-Sized Enterprises,” came into force. It was published in the Official Journal No. 68 of March 23, 2026. The law introduced, in Article 11, an obligation that was essentially already provided for in Article 22 of Law No. 81/2017 (which regulates smart working), but which did not carry any sanctioning force.