OIC 5: key operational changes – valuation criteria and financial statements
Data & Technology Innovation | April 2026 Insight
General framework and purpose of the OIC 5 draft
First-year depreciation: statutory references and tax rules
Interim measures in the negotiated settlement of the business crisis for the issuance of the DURC and the DURF
Auditor controls on potential crisis status in periodic reviews
Digital Omnibus: pseudonymisation, artificial intelligence, data breach and ePrivacy under review by the EDPB and the EDPS
“Real precautionary measures and corporate liability: admissibility of preventive seizure under Article 321 (1) of the Code of Criminal Procedure” Cass. Sec. I, 1 October 2025, No. 32491
