The petitioner, a company incorporated in 2021, in the same year was the beneficiary of a partial demerger transaction-which “took legal effect (pursuant to Article 2506-quater, Civil Code) as of September 1, 2021” – by which it received a business unit and “the assets and liabilities, charges, risks and contractual relations and, in general, the legal relations included in the compendium of the transferred branch.”
Source: gov.it
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