L’estinzione delle società

Abstract

The study discussed in this text aims at making a general survey about the procedure that begins with the company’s resolution of dissolution and wound up decreed by its members during an extraordinary meeting or under the impulse of its directors and ends with the company extinction. This analysis has taken in particular consideration all those issues that have always enlivened-also nowadays-the Science of Law and Jurisprudence as to the Judge Register’s powers and the Curator’s ones during the closing of the company and with reference to the claimed trasversality of the rule cited in art.2495 c.c. as well as the state of pendent societates’established judgements,the assets and the contigent ones adding the supposed mechanism that allows their transfer to the ex-members seen as a sort of phenomenon which echoes the right to successions sanctioned by the Legislator in favour of “natural person”. Particularly,they have been taken into consideration the many and various contributions offered by the Science of Law and Jurisprudence initially caused by the interpretation of the discipline dealing with the study-object included in the Mercantile Law and then strengthened in consequence of the Civil Code coming into force in ’42,of d.lgs.n.6/2003 and later of d.lgs.n.175/2014. In reference to this Legislator’s last intervention,it has been highlighted how art.28 d.lgs.n.175 having ascribed the Exchequer the possibility to “attack”-within five years from the company’s cancellation in the Company Register and by now exstingueshed-in order to carry out a better and more effective action of collection of the owing duties,seems to brush up the theories developed by Jurisprudence in the period from the Civil Code coming into entrance to the “news” of hthe Compay Law intervened in 2003,redevelopments debated in occasion of the latest arrest carried out by the Court of Cassation in joint divisions. [edited by Author]