Decreto Legislativo 6 novembre 2007, n. 199. Attuazione della direttiva 2005/19/CE che modifica la direttiva 90/434/CEE relativa al regime fiscale comune da applicare alle fusioni, alle scissioni, ai conferimenti d'attivo ed agli scambi di azioni concernenti società di Stati membri diversi.

This Italian legislative decree implements EU rules regarding the common tax treatment of corporate restructurings. It aims to ensure that mergers, divisions, and asset transfers involving companies from different EU Member States are taxed fairly and consistently, preventing double taxation or unfair advantages. The law affects companies operating across EU borders that undergo structural changes such as mergers, demergers, or share exchanges. It provides a standardized tax framework to facilitate smoother business reorganizations within the single market.