Guidance: VAT Group – Subjects falling within the subjective perimeter of the Group – Partial demerger – existence of financial constraint – Continuity of the VAT group

The Demerger, in this case, does not therefore have interrupting effects on the VAT Group;the companies that have already validly opted to join the Group, whose stakes will be transferred to the BETA beneficiary, they will remain included in each case, and seamlessly in the IVA Group.

Source: gov.it