CORPORATE Liability of Shareholders in a Dissolved Corporation With judgment no. 3625 of February 12, 2025, the United Sections of the Italian Supreme Court addressed a complex and highly significant issue for corporations: the liability of shareholders following the company’s cancellation from the Companies Register. According to Article 2495 of the Italian Civil Code, the […]
CORPORATE Responsabilità dei soci di società di capitali estinta Con la sentenza n. 3625 del 12 febbraio 2025, la Corte di Cassazione a Sezioni Unite ha affrontato una questione complessa e di grande rilevanza per le società di capitali: la responsabilità dei soci a seguito della cancellazione della società dal Registro delle Imprese. Secondo quanto […]
Hybrid Mismatches and the Anti-Hybrid Documentation Introduction Following previous updates on hybrid mismatches, on December 6, 2024, the Ministry of Economy and Finance (MEF) issued the implementing decree for the “penalty protection” regime, in accordance with Article 61 of Legislative Decree No. 209 of December 27, 2023. The decree establishes the requirements and content that […]
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