The attachment of shares in a private limited company between statutory autonomy and enforcement proceedings

The update examines the attachment of shares in private limited companies as a balance between creditor protection and statutory autonomy, focusing on transfer restrictions and the effects of enforcement proceedings on corporate structure. Particular attention is given to the relationship between corporate law, judicial sale of shares, and the protection of shareholders’ interests.

Author

IPG, Giorgia Giomi

Activity area

Corporate and Commercial Law

IPG Journal

13/07/2026

GLOBAL MINIMUM TAX – PILLAR 2 - New guidelines by the Italian Ministry of Economy and Finance

The Italian MEF clarifies when centralised GIR filing is valid under the Global Minimum Tax – Pillar 2 and the obligations for Italian entities if the data are not exchanged by 31 December 2026. GLOBAL MINIMUM TAX – PILLAR 2 - New guidelines by the Italian Ministry of Economy and Finance

01/07/2026

Update on Employment and Social Security - June 2026

The June update examines the latest developments in employment and social security law, focusing on pay transparency, artificial intelligence in employment, the Labour Decree, paid annual leave, caregivers and night work, supplementary pensions and recent Italian Supreme Court case law. Update on Employment and Social Security - June 2026

10/06/2026

Pay transparency: immediate obligations and new deadlines for companies inviata

Analysis of the new rules introduced by the Legislative Decree implementing the EU Pay Transparency Directive, focusing on employer obligations, employee rights and gender pay gap reporting. Pay transparency: immediate obligations and new deadlines for companies inviata

IPG Journal