Investment in Italy
Investment in Italy
Investment in Italy
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<strong>Investment</strong> <strong>in</strong> <strong>Italy</strong>5.4 EU directives, regulations and agreements relat<strong>in</strong>gto direct taxationThe follow<strong>in</strong>g EU provisions on direct taxation have been adopted by <strong>Italy</strong>.On 3 August 1985 the European Economic Interest Group<strong>in</strong>g - EEIG Regulation (No2137/1985) entered <strong>in</strong>to force.On 8 October 2004 the European Company Statute (Regulation No 2157/2002) entered <strong>in</strong>toforce. Directive 2001/86/EC, supplement<strong>in</strong>g the European Company Statute with regardto the <strong>in</strong>volvement of employees, was implemented by Legislative Decree no. 188 of 19August 2005. On 18 August 2006 the European Cooperative Society Statute (RegulationNo 1435/2003) entered <strong>in</strong>to force. Directive 2003/72/EC, supplement<strong>in</strong>g the EuropeanCooperative Society Statute with regard to the <strong>in</strong>volvement of employees, was implementedby Legislative Decree no. 48 of 6 February 2007.The Interest and Royalties Directive (2003/49/EC) was implemented by Legislative Decreeno. 143 of 30 May 2005.The Sav<strong>in</strong>gs Directive (2003/48/EC) was implemented by Legislative Decree no. 84 of 18April 2005.The EU-Swiss Sav<strong>in</strong>gs Agreement entered <strong>in</strong>to force on 1 July 2005.The Mutual Assistance Directive, as amended by Directive 2003/93/EC, was implementedby Legislative Decree no. 215 of 19 September 2005.The Parent-Subsidiary Directive, as amended by Directive 2003/123/EC, was implementedby Legislative Decree no. 49 of 6 February 2007.The Merger Directive, as amended by Directive 2005/19/EC, was implemented by LegislativeDecree no. 199 of 6 November 2007.On 21 May 2008, the Italian government passed a Legislative Decree implement<strong>in</strong>g theDirective on cross-border mergers of limited liability companies.For more <strong>in</strong>formation, please contact:Domenico BusettoPartneremail: dbusetto@kpmg.itGianni De RobertisPartneremail: gianniderobertis@kpmg.itRoberto RomitoSenior Manageremail: rromito@kpmg.it54© 2012 KPMG S.p.A., KPMG Advisory S.p.A., KPMG Fides Servizi di Amm<strong>in</strong>istrazione S.p.A., KPMG Audit S.p.A., Italian limited liability share capital companies, and Studio Associato Consulenza legale e tributaria, anItalian professional partnership, are member firms of the KPMG network of <strong>in</strong>dependent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.