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Sanpaolo Imi SpA – ‘CB’ on 6/1/04 re: Banca Fideuram SpA – EX-8.0

On:  Tuesday, 6/1/04, at 9:56pm ET   ·   As of:  6/2/04   ·   Accession #:  1047469-4-19069   ·   File #:  5-79674

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  As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

 6/02/04  Sanpaolo Imi SpA                  CB                    19:64M  Banca Fideuram SpA                Merrill Corp/New/FA

Rights/Exchange/Tender Offer Notification/Response   —   Form CB
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: CB          Rights/Exchange/Tender Offer Notification/Response  HTML     33K 
 2: EX-1.0      Underwriting Agreement                              HTML     30K 
 3: EX-2.0      Plan of Acquisition, Reorganization, Arrangement,   HTML     33K 
                          Liquidation or Succession                              
 4: EX-3.0      Articles of Incorporation/Organization or By-Laws   HTML    107K 
 5: EX-4.0      Instrument Defining the Rights of Security Holders  HTML     72K 
 6: EX-5.0      Opinion re: Legality                                HTML    139K 
 7: EX-6.0      Opinion re: Discount on Capital Shares              HTML    642K 
 8: EX-7.0      Opinion re: Liquidation Preference                  HTML    511K 
 9: EX-8.0      Opinion re: Tax Matters                             HTML     12K 
10: EX-9.0      Voting Trust Agreement                              HTML    191K 
11: EX-10.0     Material Contract                                   HTML     17K 
12: EX-11.0     Statement re: Computation of Earnings Per Share     HTML     83K 
13: EX-12.0     Statement re: Computation of Ratios                 HTML  11.61M 
14: EX-13.0     Annual or Quarterly Report to Security Holders      HTML   7.78M 
15: EX-14.0     Material Foreign Patent                             HTML   8.74M 
16: EX-15.0     Letter re: Unaudited Interim Financial Information  HTML   2.53M 
17: EX-16.0     Letter re: Change in Certifying Accountant          HTML   2.23M 
18: EX-17.0     Letter re: Departure of Director                    HTML   2.08M 
19: EX-18.0     Letter re: Change in Accounting Principles          HTML     15K 


EX-8.0   —   Opinion re: Tax Matters


This exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]




Exhibit 8.0

 

 

SANPAOLO IMI SpA
Piazza San Carlo 156
10121 Torino

 

For the attention of Dott. Alfonso Iozzo

 

 

Turin, 31st May 2004

 

 

Dear Sirs,

 

Please find attached the English translation of our report, pursuant to article 2506 ter and 2501 sexies of the Italian Civil Code, issued in connection with the partial proportional demerger from Banca Fideuram Spa to Sanpaolo IMI SpA of an equity interest held by Banca Fideuram SpA in Fideuram Vita Compagnia di Assicurazioni e Riassicurazioni SpA.

 

This report does not express and opinion on the fairness of the transaction, the value of the security, or the adequacy of consideration to shareholders and therefore the issuance of the report would not impair the auditor’s independence under US independence requirements.

 

 

Yours faithfully,

 

 

/s/ Sergio Duca

 

 

 

Sergio Duca

(Partner)

 

 

Enclosures

 

 

Sede legale: Milano 20124 Via Vittor Pisani 20 Tel. 0267831 Fax 0266981433  Cap. Soc. 3,754,400,00 Euro i.v., C.F. P.IVA e Reg. Imp. Milano 12979880155 Iscritta all’Albo Consob – Altri Uffici: Ancona 60123 Via Corridoni 2 Tel. 07136881 - Bari 70125 Viale della Repubblica 110 Tel. 0805429863 – Bologna 40122 Via delle Lame 111 Tel. 051526611 – Brescia 25124 Via Cefalonia 70 Tel. 0302219811 – Firenze 50129 Viale Milton 65 Tel. 0554627100  Genova 16121 Piazza Dante 7 Tel. 01029041 – Milano 20122 Corso Europa 2 Tel. 0277851 - Napoli 80121 Piazza dei Martin 30 Tel. 0817644441 – Padova 35137 Largo Europa 16 Tel. 0498762677 – Palermo 90141 Via Marchese Ugo 60 Tel. 091349737 – Parma 43100 Viale Tanara 20/A Tel. 0521242848 – Roma 00154 Largo Fochetti 29 Tel. 06570251 – Torino 10129 Corso Montevecchio 37 Tel. 011556771 – Trento 38100 Via Manzoni 16 Tel. 0461237004 - Treviso 31100 Piazza Crispi 8 Tel. 0422542726 Trieste 34125 Via Cesare Battisti 18 Tel. 0403480781 – Udine 33100 Via Marinoni 12 Tel. 043225789 – Verona 37122 Corso Porta Nuova 125 Tel. 045002561

 



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Filing Submission 0001047469-04-019069   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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