The case

On 13 May 2007, at approximately 4:20 pm, a motorcyclist lost control of his vehicle while travelling along a former state road owned by the Province. As he exited a bend, he encountered gravel on the road surface and fell.

The accident resulted in serious personal injuries. The rider brought proceedings against the Province, seeking compensation for both financial and non-financial losses.

Following the evidentiary phase, the Court of Avellino upheld the claim and ordered the Province to pay €25,422 in damages. The Province appealed, and the Court of Appeal of Naples overturned the first-instance judgment in full, ruling out the authority’s liability.

With judgment no. 26061/2025, the Supreme Court upheld the appellate decision.

Grounds of the decision

According to the Court, liability in tort under Article 2043 of the Italian Civil Code did not arise. Contrary to the claimant’s argument, the stretch of road where the accident occurred was straight, fully visible and equipped with appropriate signage warning users of potentially reduced grip.

Any surface irregularities, including the presence of gravel, were considered foreseeable and avoidable through the exercise of ordinary care, given the clear visibility of the area.

The Court also excluded liability for damage caused by property in custody under Article 2051 of the Civil Code. In this case, the causal link between the asset under custody (the road) and the damage claimed by the rider was deemed to have been broken. The road was straight, wide and clearly visible, and the accident occurred in broad daylight at 4:20 pm.

For further details:

Supreme Court, judgment no. 26061/2025
Article 2043, Italian Civil Code
Article 2051, Italian Civil Code

These thresholds are updated every two years (on 1 January of even-numbered years) according to a mathematical formula laid down in the EU Directives. The mechanism is based on economic indicators and price trends, with the aim of maintaining alignment across national markets within the European Union.

Under the Commission Delegated Regulation of 22 October 2025 – applicable from 1 January 2026 – the European Commission has established the following adjustments:

1. For works contracts, the threshold decreases from €5,538,000 to €5,404,000. This slight reduction reflects the ongoing trend of aligning limits with actual international market values.

2. For supplies and services, the threshold is reduced from €143,000 to €140,000. While the change is marginal, it remains relevant for municipalities, provinces, regions and metropolitan cities when structuring tender procedures.

3. For social and other specific services, the threshold falls from €221,000 to €216,000, applying to a broad range of services subject to a lighter procedural regime than standard public contracts.

The adjustments are minimal and do not introduce substantial operational changes for contracting authorities. The overall framework therefore remains unchanged – a framework many operators still regard as complex, particularly given the obligation to adopt more structured procedures when the threshold is exceeded, even by a small margin.

Looking ahead, 2026 may prove to be a turning point, with new EU procurement directives expected to be published. These could pave the way for a revised Public Contracts Code and a potential overhaul of the threshold calculation mechanism, which is currently perceived as lacking flexibility.

Until then, contracting authorities will continue to operate within the existing regulatory framework, with no significant simplification of procedures in sight.

For further details:
European Commission Delegated Regulation of 22 October 2025.

The first major change concerns the formal definition of “serious misconduct”. Under the new framework, serious misconduct arises from:

- a manifest breach of applicable legal provisions;

- a clear misrepresentation of facts or statements that are plainly inconsistent with the official records of the proceedings.

This marks a significant shift from the past, when the scope of serious misconduct was broader and not expressly codified.

Serious misconduct does not apply where a public official acts in accordance with established case law or opinions issued by competent authorities. Based on the wording of the law, this exemption should cover compliance with rulings of the Council of State and guidance issued by ANAC or the State Attorney’s Office.

For holders of political office, a presumption of good faith (unless proven otherwise) applies where decisions taken within their remit have been proposed, endorsed or signed off by the heads of technical or administrative departments.

Another key development is the introduction of a quantitative cap on liability for financial loss: a public employee may be required to compensate no more than 30% of the assessed damage and, in any event, not more than twice the gross annual salary received in the year when the harmful conduct began. This measure is designed to prevent disproportionate personal exposure and to safeguard confidence in public administration.

The most significant innovation, however, is the mandatory insurance requirement for serious misconduct for all individuals managing public resources who fall within the jurisdiction of the Court of Auditors. Pending further government clarification, the obligation is expected to apply broadly to those involved in expenditure procedures, procurement, authorisations or activities with financial implications for public bodies.

From a procedural standpoint, the law also provides that the insurer granting cover for serious misconduct becomes a necessary party to proceedings before the Court of Auditors. This mandatory involvement may increase administrative and defence costs for insurers, potentially leading to technical tariff adjustments and higher premiums for serious misconduct policies, both for new contracts and renewals.

Verlingue provides structured insurance solutions to protect individuals in positions of responsibility. We deliver tailored financial protection and specialist support in administrative and criminal liability, safeguarding professionals against risks arising from decisions and actions taken in the course of their duties within this evolving regulatory landscape. Our approach combines protection, advisory and prevention, ensuring operational continuity and peace of mind, even in complex situations.

The first area of intervention concerns insurance premium tax on driver personal accident and roadside assistance policies. From 2026, these covers will be subject to a 12.5% tax rate, regardless of whether the premium is shown separately from compulsory Motor Third Party Liability insurance. This change overturns the previous interpretation that allowed the application of the reduced 2.5% rate.
For premiums collected during the first five months of 2026, the related tax must be paid by 30 June 2026, by way of derogation from the standard deadlines. The law also requires insurance companies to grant policyholders a reduction equal to at least two thirds of the additional tax, as partial compensation for the increase.

A second significant measure is the extension of the “Southern Italy social security contribution relief” scheme to insurance brokers and other insurance intermediaries. Effective from 1 July 2022, the measure allows eligible employers operating under the relevant ATECO codes to offset the contribution credit between 1 January and 31 December 2026. The relief is also confirmed for the 2025–2029 period, in line with previously approved extensions, while retroactive recognition for periods prior to July 2022 remains excluded.

The Budget Law also affects personal income tax deductions for high-income individuals. Taxpayers with a total annual income exceeding €200,000 will be subject to a flat reduction of up to €440 in the overall amount of deductible expenses. This reduction also applies to premiums paid for CatNat (natural catastrophe) insurance policies, which remain deductible at 19%, albeit with a reduced overall tax benefit.

Overall, the 2026 Budget Law reshapes key fiscal and contribution-related balances within the insurance sector. For insurance brokers, the ability to accurately interpret the new regulatory framework becomes a central element of the advisory value delivered to businesses and private clients.

The score reflects Verlingue’s integrated approach to sustainability: responsible and transparent governance, a strong focus on people and skills development, and an environmental commitment consistent with the vision of the Adelaïde Group and the needs of the insurance sector. In an industry increasingly required to support businesses in managing emerging risks, this rating highlights the alignment between the values Verlingue promotes and the practices it applies internally.

The Synesgy score provides an up-to-date snapshot of the company’s ESG positioning and underlines the progress made towards a competitive and sustainable business model. While not a final milestone, it represents a meaningful step that encourages Verlingue to continue strengthening its ESG initiatives and integrating them into its long-term strategy.

At a time when sustainability has become a decisive factor in selecting insurance partners, this recognition reinforces Verlingue’s credibility and confirms the path the company is pursuing: combining performance, responsibility and the ability to anticipate change.

The Specialty & Affinity division brings together the current teams of Verlingue Immobilier, Eyssautier-Verlingue and the Loan insurance activities. This division will be entrusted to Nicolas Naftalski*, who will be responsible for developing it by adding new businesses both in France and internationally.

The Verlingue International division comprises Verlingue's international subsidiaries. Currently operating in the United Kingdom, Switzerland, Italy and Portugal, turnover generated outside France accounted for more than 37% of Verlingue's total turnover in 2024, thanks to 600 employees based in more than 20 regional offices. Under the leadership of Vincent Harel, this division will be operated by Nicolas Naftalski with the aim of supporting each country according to its specific challenges and enhancing the pooling of expertise to serve our clients.

“I am delighted to welcome Nicolas to Verlingue's Executive Committee. I firmly believe that his proven experience and energy will help accelerate our growth across these various activities,” said Vincent Harel.

“Under Vincent's leadership, this new direction allows Verlingue to position itself to seize every opportunity in its various markets in France and internationally, while offering a higher quality of service to each of its clients,” said Benjamin Verlingue, Chairman and Chief Executive Officer of the Adelaïde Group.

During the year, we completed the transition from Inser to Verlingue, which was a key moment. We also consolidated the Better Future 28 strategic plan, which guides our vision for medium-term development.

In a fast-changing world, our commitment hasn't changed: to offer insurance solutions that are complete, flexible and technologically advanced, combining the strength and adaptability of our organisation.

We'd like to say a big thank you to all our customers and partners for their trust.

From all of us at Verlingue, we hope you have a great holiday season and a very happy 2026 with lots of new opportunities and achievements.