The implementation of Directive (EU) 2019/2121 has introduced in Italy the option of division by separation, which raises various interpretative issues. After reviewing the main functions of this transaction on a crossborder level and its related advantages, the essay aims to identify the obstacles, in the EU and national regulations, to its completion and to initiate a debate on how to mitigate and possibly overcome them.
Rescio, G. A., La scissione mediante scorporo come operazione transfrontaliera, <<CORPORATE GOVERNANCE>>, 2024; 2024 (2): 421-436 [https://hdl.handle.net/10807/293479]
La scissione mediante scorporo come operazione transfrontaliera
Rescio, Giuseppe Alberto
2024
Abstract
The implementation of Directive (EU) 2019/2121 has introduced in Italy the option of division by separation, which raises various interpretative issues. After reviewing the main functions of this transaction on a crossborder level and its related advantages, the essay aims to identify the obstacles, in the EU and national regulations, to its completion and to initiate a debate on how to mitigate and possibly overcome them.
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