On 13 April 2007, Legislative Decree No. 49, dated 6 February 2007, (Legislative Decree) implementing the EC Directive 2003/123 (Directive) which amends the EC Parent-Subsidiary Directive (90/435/EEC), was published in the Official Gazette No. 86.
The Legislative Decree amends Art. 27-bis of Presidential Decree No. 600 of 29 September 1973 (Presidential Decree). It will enter into force within 15 days from its publication in the Official Gazette (i.e.…