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The rules concerning the so-called “asymmetrical demerger” do not apply to the so-called “full demerger”

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18 January 2022

Under Italian law, only the (legal or natural) persons who are owners of company shares shall become owners of new shares in case of share capital increase. Legal or natural persons who have different title (i.e. “usufrutto”) over said shares shall not become automatically owners of the new shares, even if they spontaneously paid share capital increase on behalf of the owner

A comment on judgment No. 3721 of 23 December 2014 of the Tribunal of Bologna,…

Posted in: General
12 January 2022

research and development: 110% deduction costs and tax credit

A brief excursus on some interesting new tax regulations, prepared by our colleague Federica Bucci,…

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11 January 2022

Conflict between the protection of the par condicio creditorum and the conservative management of the company: what about the administrators’ liability towards its creditors?

A comment on judgment no. 7286 of 14 September 2021 of the Specialised Enterprise Chamber…

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14 December 2021

The unsatisfied company creditors must prove that the liquidator has violated the principle of par condicio creditorum

A comment on judgement No. 29548 of 22 October 2021 of the civil section of…

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7 December 2021

The requirements of ‘interest’ and ‘profit’ are logically consistent with negligence for the purposes of criminal liability of a legal entity under Italian Legislative Decree No. 231 of 2001

A comment on judgment No. 3157 of 27 January 2020 of the Criminal Section of…

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23 November 2021

Alumni and inspirational careers: learn by doing

Next 26 November, the event “Alumni and inspirational careers: learn by doing”, organised by the…

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23 November 2021

Annulment for mistake of a contract of assignment of shares in a limited liability company.

A comment on judgement No. 6845 of 2 November 2020 of the Specialised Enterprise Chamber…

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16 November 2021

Partnerships: only the company is obliged to distribute profits (and not also the directors)

A comment on judgement No. 32666 of 9 November 2021 of the civil section of…

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