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1. INTRODUCTION: THE CONCEPT OF TAX RESIDENCE 1.1 Criteria for Determining Tax Residence For income tax purposes, tax residence in Italy is governed by Article 2(2) of the TUIR (Consolidated Income Tax Act), according to which individuals are considered resident if, for most of the tax period (at least 183 days, including fractions of a day): they are registered in the registry of the resident population; or they have their residence in the territory of the State under the Ci

The new European and Italian rules against greenwashing mark a paradigm shift for the entire fashion system: it is no longer a matter of “communicating well”, but of proving , with verifiable evidence, every environmental claim. Fashion — by its nature exposed to statements on sustainability, materials, supply chains and impacts — is one of the sectors most directly affected. Changing Regulatory Landscape: EU, Italy and International Standards 1) The new EU framework Directiv

The starting point for this analysis is the article published by The Fashion Law, “From Dupes to Disclosure: How the Law Is Catching Up with Influencers” (February 11, 2026), which offers a clear overview of the evolving regulatory landscape surrounding dupe culture and the growing role of influencers in shaping consumer choices. The article highlights how the promotion of “dupe” products—low‑cost alternatives to luxury goods—is drawing the attention of European and U.S. regu

In today’s debate on the protection of innovation, the industrial trade secret  is gaining renewed centrality. In a digital ecosystem where software, algorithms, processes and data have strategic value, many companies choose trade secrets as an alternative or complementary protection tool to patents. Under Article 98 of the Italian Industrial Property Code , a trade secret consists of information that is not generally known or readily accessible to experts in the field, has e

The fashion supply chain is a complex ecosystem: fabric manufacturers, workshops, subcontractors, brands, distributors, showrooms, retailers. In this context, a commercial claim is not just an accounting entry—it is the fuel that keeps the entire system running. When a client fails to pay, the whole production cycle risks grinding to a halt. This is why it is essential to understand how to pursue judicial debt recovery , combining fast-track tools, protective strategies, and

Real estate auctions in Italy are procedures organized by the Court to sell, at the best possible price, a property subject to foreclosure by the owner's creditors, or resulting from a company bankruptcy, or from an inheritance when the co-owners cannot reach an agreement on management or sale. The procedure involves the appointment of a Custodian, who manages the property during the process and, if necessary, clears it of any occupants, and a consultant who prepares an appra