NEWSLETTER LEGAL – APRIL 2026
Corporate demerger: decision generally reserved to shareholders The approval of a demerger transaction is generally reserved to shareholders, according to the rules governing amendments to
Corporate demerger: decision generally reserved to shareholders The approval of a demerger transaction is generally reserved to shareholders, according to the rules governing amendments to
Scissione societaria: decisione riservata (di regola) ai soci La decisione di approvare un’operazione di scissione spetta, in via generale, ai soci secondo le regole previste
Corporate Demerger: Enhanced Creditor Protection and Joint and Several Liability Among the Companies Involved Case Overview Order No. 32551 of 13 December 2025 of the
Scissione societaria: tutela rafforzata dei creditori e responsabilità solidale tra le società coinvolte Il caso esaminato L’ordinanza n. 32551 del 13 dicembre 2025 della Corte
Former shareholders and tax debts of an extinguished company: no automatic liability The case under review With judjment no. 7984/11/2025, the Regional Tax Court of Appeal of Campania revisited the liability of former shareholders for
Ex soci e debiti fiscali della società estinta: niente responsabilità automatica Il caso esaminato Con la sentenza n. 7984/11/2025, la Corte di giustizia tributaria di
Shareholder Interference and Joint Liability in an S.r.l. When the Shareholder Goes Beyond the Shareholders’ Meeting The Italian Supreme Court (Corte di Cassazione), in Order no. 32545 of 13 December 2025, clarifies that a shareholder’s liability in
Ingerenza del socio e responsabilità solidale nella S.r.l. Quando il socio supera il perimetro assembleare La Cassazione (ordinanza n. 32545 del 13 dicembre 2025) chiarisce
Gratuity of the Director’s Position in Family Holding Companies The established principleIn family holding companies, it is common to appoint directors belonging to the family
Gratuità della carica di amministratore nelle holding familiari Il principio affermato Nelle holding familiari è frequente la nomina di amministratori appartenenti al nucleo familiare senza attribuzione
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