The normative discipline is contained in the articles of the civil code, Article of the civil code states, in detail, that quinquies, Italian Civil Code);. Article , Paragraph 4 of the Italian Civil Code now sets .. Mergers are regulated pursuant to Articles - quater of the Italian Civil Code, which . Amendments to the articles of association of the incorporating company (article ter, paragraph 1, no. 2 of the Italian Civil Code). ject, pursuant to Art. ter of the Civil Code, as agreed with .. (ii) pursuant to article quater, Italian Civil Code, the Merger shall take. Article ‐ter, paragraph three, of the Italian Civil Code requires the merger plan to be filed with the companies' registers located where the. Articles quinquies and ter of the Italian Civil Code and. Article 70, second paragraph of the Consob regulation passed by resolution no. dated. this Merger Plan pursuant to Article ter of the Italian Civil Code (the “Merger Plan”). 1. COMPANIES INVOLVED IN THE MERGER. Surviving Company. Fairness Opinion of the joint expert Reconta Ernst & Young S.p.A. on the exchange ratio of shares pursuant to Article sexies of the Italian Civil Code (Italian. Pursuant to the Civil Code (Article ), in case of an azienda a compulsory procedure to be followed for mergers (article to );. Article 1, paragraph 1 and 9, of Decree , which amended article. ter and bis of the Italian Civil Code, offers and alternative.