The exchange rates published on Bank of Italy's web site are valid for fiscal purposes, in compliance with the existing Italian Law, i.e.: the Income Tax Consolidation Act (art. n. 110, former n. 76) and the Law Decree n. 167/90 (art. n. 4). Every reference to Ufficio Italiano dei Cambi in these Acts is meant to be referred to Bank of Italy, in compliance with the Legislative Decree n. 231 dated November 21st 2007 (art. n. 62).