Article 11-bis of D.L. April 30th 2019, n. 34 (converted, with modifications, by Law June 28th 2019, n. 58) has introduced the new paragraph 2-bis to the Article 177 of Income Tax Code.
Paolo Scarioni, in an article published by IlSole24Ore entitled “Rischio “demoltiplicazione” sul realizzo controllato”, analyzes the law, providing an interpretation that allows an easier application with reference to the operations regarding holdings that, directly or indirectly, hold partecipations in listed company.