modules/fusione-guidata/skills/fusione-guidata/references/p1-source-review.md

# P1 source review and calendar preparation

Inspected 2026-09-30. This is engineering source discovery, not professional
approval or a complete consolidated legal opinion. The implementation does not
ship pre-approved legal rules. Each case needs exact retrieved snapshots, dated
applicability, exceptions and professional confirmation in its own RuleVersion.

- [Gazzetta Ufficiale, D.Lgs. 123/2012, art. 1 and notes](https://www.gazzettaufficiale.it/atto/serie_generale/caricaArticoloDefault/originario?atto.codiceRedazionale=012G0139&atto.dataPubblicazioneGazzetta=2012-08-03&atto.tipoProvvedimento=DECRETO+LEGISLATIVO): inspected the amendments and reproduced civil-code text concerning project contents, document availability, financial-statement age, waivers and wholly owned incorporation. This is a historical legislative publication; consolidate changes for the actual case date.
- [MIMIT/Ministry of Justice merger procedure](https://www.mimit.gov.it/index.php/it/impresa/registro-delle-imprese/avvio-gestione-e-chiusura-di-un-impresa-fusioni-di-societa-o-vendita-di-imprese): inspected the procedure, evidence of registrations, creditor safeguards, wholly owned scope, MLBO exception and non-share-company timing distinction. Treat this as official guidance, subordinate to the statute. Its outgoing “Codice civile” link redirected to the Consumer Code and is not evidence of the intended act.
- [OIC 4, January 2007, official PDF](https://www.fondazioneoic.eu/wp-content/uploads/2024/11/2007-01-24_OIC-4_Fusione-e-scissione-2.pdf): inspected Part One sections 4.4.2–4.4.3 on merging balances, reciprocal items, cancellation/exchange differences and the need to assess their accounting treatment. Historical tax references do not establish current tax treatment. Check the current related OIC principles and case assumptions before approving allocations.

Direct current-text Normattiva retrieval attempts for arts. 2503, 2505 and
2505-quater did not return readable text in this research tool. They were not
counted as successful consolidated-law checks. Obtain the actual applicable
primary text through an official accessible route in the professional case.

## Candidate calendar topics to review, not automatically activate

The following is a checklist for model/professional source selection. Periods,
anchors, company populations, waivers and holiday conventions must be put into
explicit reviewed requests; code never selects a legal shortcut.

| Topic | Source to consolidate | Input distinctions |
|---|---|---|
| Project publication to decision | art. 2501-ter | All companies' publication events; ordinary period versus a supported, evidenced waiver |
| Availability of dossier documents | art. 2501-septies | Availability distinct from project publication; retained required documents |
| Financial statement age | art. 2501-quater | 120 days for interim situation; six calendar months for substituting annual accounts; consent population |
| Creditor interval | arts. 2502-bis, 2503 | Last relevant decision registration; evidence and assessment of any exception |
| Non-share-company reduction | art. 2505-quater | Actual participating legal forms and exact covered terms; no general halving |
| Wholly owned administrative decision | art. 2505 | Statutory authorization, publication, shareholder request and its timing |
| Deed deposit and effectiveness | arts. 2504, 2504-bis | Actual deed and registration receipts; filing obligation distinct from legal/accounting/tax effect |

For an ordinary illustrative calendar, 30-day publication/availability intervals,
60-day creditor intervals, 120-day situation age and six-month annual-account age
are mechanically exercised in synthetic tests. They are not universal defaults.
Tax calendars, losses/group rules and later specialist branches are not approved
or calculated by P1. Keep missing execution receipts explicit.