The Italian Implementation of Cross-Border Conversions

393 Abstract In 2023, Member States across Europe implemented the EU Mobility Directive, introducing a positive legal framework for cross-border conversions. This paper deals with that implementation, with a particular focus on the Italian legal system. Before the EU Mobility Directive was introduced, in Italy (as in other European legal systems) cross-border transfers of seat could be carried out via a quite straightforward process. Since it is unclear whether the new rules improve the situation by enhancing the freedom of establishment, this paper uses the Italian framework as a case-study to conclude that the EU Mobility Directive does not boost – as it should – company mobility.