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ESTATE DISPUTES: Hallyday family wins estate asset freeze while forced-heirship litigation continues

INTERNATIONAL - SPAIN: Foreign nationals can sue government over inheritance tax discrimination, following Supreme Court ruling

STUDI - Le limitazioni all’uso del contante e dei titoli al portatore di cui al D.Lgs. n. 231/2007 e la tracciabilità dei pagamenti, in seguito alle modifiche apportate dal decreto legge 25 giugno 2008 n. 112 (convertito in Legge n. 133/2008) - Le nuove limitazioni all’uso del contante e dei titoli al portatore introdotte dal d.lgs. 231 del 2007 e la tracciabilità dei pagamenti. - I decreti legislativi di attuazione della direttiva 26 ottobre 2005 n. 20

If the parties wish to join forces by setting up a partnership, they can do this also by setting up a limited partnership (hereafter referred to as an s.a.s.).In general, the s.a.s. is governed by rules that govern the general partnership (for which in turn, reference is made to the rules laid down for informal partnerships), except for the specific provisions which will be examined below.Such a partnership is characterised by the presence of two categories of partners:- unlimited partners,

Limited partners are excluded, in principle, from managing the company.However, they may negotiate or conclude individual deals on behalf of the company, providing they have received a specific proxy or authorisation empowering them to do so.Each limited partner is responsible for social security liabilities in a degree that is proportionate to the contribution they made to the company. Accordingly he/she does not assume any other risks, except that of losing the value of the capital he/she