The substance prevails over the form for the purpose of identifying the operation of the shareholder as shareholder financing or capital contribution.

A comment on judgement no. 7919 of April 20, 2020 of the First Civil Chamber of the Court of Cassation.

Finanziamento soci o versamento in conto capitale: prevale la sostanza sulla modalità di concreta iscrizione in bilancio ai fini dell’individuazione dell’operazione del socio

The substance prevails over the form for the purpose of identifying the operation of the shareholder as shareholder financing or capital contribution.

Share this post