Assets whose existence is discovered after that a company has been deleted from the public registers and has ceased its life must be considered owned by the shareholders: principle set forth by the Italian Supreme Court, by the judgment March 12th 2013, nn. 6070, 6071, 6072. This conclusion - at the light of said judgment - is correct only for all those assets which managers or liquidators have not waived. In this article, the author tries to clarify when a waiver (of said assets) can take place, supporting - at the opposite of what stated by the Italian Supreme Court - that it is possible only for the assets (i) whose existence is known by managers and liquidators and (ii) which, in theory, can be inscribed in the balance sheet of the company but, practically, are not inscribed in it.
Cancellazione della società, rinuncia alle attività e sopravvivenze attive
Guerrieri Gianluca
2018
Abstract
Assets whose existence is discovered after that a company has been deleted from the public registers and has ceased its life must be considered owned by the shareholders: principle set forth by the Italian Supreme Court, by the judgment March 12th 2013, nn. 6070, 6071, 6072. This conclusion - at the light of said judgment - is correct only for all those assets which managers or liquidators have not waived. In this article, the author tries to clarify when a waiver (of said assets) can take place, supporting - at the opposite of what stated by the Italian Supreme Court - that it is possible only for the assets (i) whose existence is known by managers and liquidators and (ii) which, in theory, can be inscribed in the balance sheet of the company but, practically, are not inscribed in it.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
