Simplification of obligations regarding mergers and divisions
On 3 August 2012, Legislative Decree No. 180 of 22 June 2012 was published in the Official Gazette, containing "Implementation of Directive 123/2009 / EC, which amends Directives 109/77 / EEC, 91/78 / EEC and 855/82 / EEC and Directive 891/2005 / EC with regard to reporting and documentation obligations in the event of mergers and demergers "in implementation of the delegation conferred on the Government by Law No. 56 of 15 December 2011 (Community law 217.)
The art. 6 of Law 217/2011 delegated the Government to adopt one or more legislative decrees for the implementation of Directive no. 2009/109 / EC which, by making amendments to the Council Directives 77/91 / EEC, 78/855 / EEC, 82/891 / EEC and 2005/56 / EC, aims to reduce the information and documentary obligations to be borne of the companies involved in merger and demerger processes.
Topics index
- Brief notes on mergers and demergers
- Documentation required for mergers and demergers
- Changes to Procedures
- Publicity of the Project
- Patrimonial situation
- Resolution of merger and demerger plan
- Filing of documents
- Demerger by setting up new companies
- Effective date of the new provisions Read more