Despite Art. 48 of the Code, obligation is not contained in specific resolutions on mobile. According to article 17(1)(a) and 71 of the directive 2018/ 1972 undertakings shall keep separate accounts for the activities associated with the provision of electronic communications services. See also article 77 for vertical separation in activities related to the wholesale provision. Transposition deadline: 21/12/2020 (as of March 2021, not yet trasposed, the draft of the law is under scrutiny of the Chamber of Deputees after having been approved by the Senate). 