Papers

Unveiling the Environmental Costs of AI: The Role of Tax Policy in combating Climate Change

1.     The rise of AI emissions  In recent years, the environmental toll of AI has surged to alarming levels. In 2024, Microsoft reported total market-based emissions (encompassing Scope 1, 2, and 3 emissions) of 17.16 million metric tons of CO2,[1]while Google’s greenhouse gas emissions stood at 14.31 million metric tons of CO2.[2] However, a recent investigation by The Guardian[3] suggests that the actual environmental impact of AI may be far greater than these numbers imply. Their analysis reveals that emissions from the in-house data centers of companies like Google and Microsoft ...

Nullo il licenziamento basato su di un accesso illecito da parte del datore di lavoro all’email del dipendente

L’Avv. Paolo Repetto, laureato Bocconi CLMG 2008, è oggi titolare dell’omonimo Studio Legale sito in Novi Ligure, e si occupa di tematiche legale al diritto del lavoro e della previdenza, oltre che al diritto civile. Una recente sentenza, pubblicata il 14 febbraio 2024, del Tribunale del Lavoro di Roma ha affrontato l’annosa questione inerente l’accesso illecito da parte datoriale all’email del dipendente. La pronuncia in questione ha sancito la nullità del licenziamento per giusta causa irrogato da una compagnia aerea al dirigente laddove, come nel caso di specie, basato su un accesso ...

Le Clausole Statutarie Nulle: Profili Rimediali ed Efficacia

Anteprima alla pubblicazione del volume speciale 2024/17

Abstract *** The company bylaws are a complex document which contains a number of rules. These rules range from the board’s duties and responsibilities to corporate procedures necessary to take some specific actions. While shareholders are free to determine some rules, other rules are imposed by law. This paper examines what happens when mandatory corporate laws are violated, how this happens and who has to be held responsible for this event.                                 Sommario. 1. Tipo societario e clausole statutarie. – 2. Le invalidità nel diritto societario. – ...

The Automation of Tax Controls in Italy: the Role of the Procedure Manager and the Need for Explainability

Anteprima alla pubblicazione del volume speciale 2024/17

Index: 1. Possible Digital Shift in Tax Decision-Making and the Issue of Liability 1.1. Ve.R.A..: An AI-driven application for Taxpayers Risk Analysis 1.2. Digital Transformation of Decision-Making Processes 2. The Central Role of the Procedure Manager 3. The Significance of Personal Data Protection Legislation and Interventions by the Data Protection Authority Concerning New Automated Procedures to Combat Tax Evasion 3.1. The Right to the “Intelligibility” of the Algorithm 3.2. The Right Not to Be Subject to Decisions Based Solely on Automated Processing 3.3. Verification of Analysis Models, ...

The DSA Rationale and the Need for a Cross-sectoral Approach

“Allons, courage, le Printemps de l'Europe est toujours devant nous!”[1] Jacques Delors   Index: 1. Navigating the DSA landscape. 1.1. An overview. 1.2. The implementation phase: off to a rocky start? 1.3. Challenges and gaps ahead. 2. The DSA’s rationale. 2.1. The purpose behind regulation. 3. The need for a cross-sectoral approach. 3.1. Two layers of systematic analysis. 3.2. The DSA within the EU digital framework. 3.3. The fundamental rights’ assessment. 4. Conclusions.   Abstract The DSA is, as of 17 February 2024, applicable to all member States. The questions surrounding its applications ...

Dilemma and Breakthrough: Personal Information Protection Models and Righting in China

  Abstract China has implemented a comprehensive legal framework to safeguard personal information. However, there still needs to be more clarity regarding the status and characteristics of personal information within private law. This lack of clarity in the regulatory provisions of the Civil Code and the Personal Information Protection Law has resulted in this predicament. Scholars have thoroughly debated classifying personal information as belonging to public authority or private ownership, civil interest, or civil right. They have subsequently formulated China's framework for protecting personal ...

Il Private Equity tra Legal e Financial Risk

Il private equity è uno dei modelli di business che più si continuano ad affermare sul mercato; l’obiettivo dell’investitore è agire in tre fasi: raccolta, investimento e disinvestimento. Tale strategia vede l’ingresso da parte dell’investitore nella proprietà e nel management di una società al fine di far emergere a pieno il suo potenziale attraverso un supporto tecnico-finanziario dove il principio reggente il piano imprenditoriale è quello di continuità-innovazione. La creazione di valore dell’azienda determinerà il successo dell’investitore nella fase di exit. Il presente ...

How does libertarian punishment theory deal with the doctrine of unjust enrichment?

What is the proper punishment from the perspective of the libertarian philosophy? More specifically, in what way, if at all, may a thief benefit from his robbery? The present essay attempts to wrestle with these challenging questions.

I. Introduction  Libertarian punishment theory[1] emphasizes restitution. While it is usually impossible to make the victim “whole” again, after his ill-treatment, that is the direction in which notions of justice indicate we should tread.  But we are not now addressing these issues in general.  Rather, the present essay is dedicated to analyzing several specific issues. In section II we look at ancillary criminal benefits and in section III internal criminal benefits. The burden of section IV is to discuss unjust enrichment. We conclude in section V. II. Ancillary criminal benefits  Question ...

Frank Ramsey’s Contributions to Probability (and Legal) Theory

“The life of the law has not been logic: it has been experience”.**

Introduction  Frank Ramsey was one of the first theorists, along with Bruno de Finetti,[1] to formalize the notion of subjective probability, but how did Ramsey discover this revolutionary insight in the first place – the idea that probability can consist of a subjective value or purely personal estimate? Cheryl Misak’s beautiful 2020 biography of Frank Ramsey, which is subtitled A Sheer Excess of Powers, explores this terrain as well as Ramsey’s many other scholarly contributions.[2] Misak’s book is divided into three broad temporal sections: i) “Boyhood”, which consists of three ...

Il Fondo di Garanzia per le PMI al Tempo del COVID-19

1.    Introduzione Durante la pandemia di COVID-19 uno dei temi più delicati affrontati dal legislatore, italiano come europeo, è la – ove generica, ove specifica – attenuazione degli effetti economici negativi dovuti all’emergenza sanitaria, così come lo stimolo ad una futura, auspicabile, crescita. Tra le conseguenze macroeconomiche negative vi è la diminuzione di liquidità delle imprese, effetto di vari fattori, tra cui le restrizioni di movimento delle persone fisiche – risultando in una contrazione della domanda effettiva – e le chiusure ex lege di certe filiere produttive ...