http://elea.unisa.it/xmlui/handle/10556/86 2026-04-20T15:21:55Z 2026-04-20T15:21:55Z Orlando, Antonio http://elea.unisa.it/xmlui/handle/10556/3876 2025-04-30T14:34:24Z 2016-07-15T00:00:00Z

Title: L’estinzione delle società Authors: Orlando, Antonio 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] Description: 2013 - 2014

2016-07-15T00:00:00Z Della Bruna, Barbara http://elea.unisa.it/xmlui/handle/10556/3169 2025-04-30T14:48:28Z 2016-01-01T00:00:00Z

Title: Crisi finanziaria tra legislazione emergenziale e vigilanza Authors: Della Bruna, Barbara Abstract: The first chapter of the thesis begins with a brief introduction on what are the principles that regulate the economy and how they affect it. A market without rules or in serious shortage of them is the incubator of problems destined to affect the economies of all Countries. This situation came out with the phenomenon of deregulation, born on the belief that markets are capable of self-regulation, and the lack of rules capable of setting effective limits that led to an exponential increase in risky financial transactions. As we all know, the creation of the subprime housing bubble in the United States is the most striking example of how the lack of rules could lead to the construction of "financial monsters" that caused the collapse of major banking giants, as well as serious repercussions on the whole economic stability. In fact, in 2008, one of the biggest financial crises in the history occurred, following which the emerged the awareness that the regulatory and banking supervision instruments were characterized by serious inefficiencies. ... [edited by Author] Description: 2014 - 2015

2016-01-01T00:00:00Z Carbone, Gioacchino http://elea.unisa.it/xmlui/handle/10556/2472 2025-04-30T14:38:35Z 2016-07-08T00:00:00Z

Title: Legittimo risparmio di imposta, elusione fiscale e abuso del diritto: il Caso "Dolce & Gabbana" Authors: Carbone, Gioacchino Abstract: The objective of my work is basically in an attempt to describe the complex phenomenon of tax avoidance, now flanked by the principle of abuse of rights, which has always represented a road used by the taxpayer in order to obtain an undue saving tax, difficult to fight by the legal system of tax law. The aspect that most characterizes the elusive operations and makes it difficult to recognize and to be repressed is that the taxpayer obtains this objective through the use of legal transactions permitted peacefully and governed by the legal system, therefore, through a operation that is "dresses up" as legitimate tax savings. Before the last amendment legislation, the Italian legislature, unlike what has been done in other jurisdictions, has never wanted to introduce a general anti-elusive clause in the tax law, although they understand of its effectiveness in close every stretch mark in the system, because of the fear to assign of the Revenue Agency a power of investigation too broad and therefore potentially damaging to the freedom of private economic initiative which, under Article 41 of the Italian Constitution, suffering only the limit of the public utility... [edited by Author]; L’obiettivo del mio lavoro consiste, fondamentalmente, nel tentativo di descrivere il complesso fenomeno dell’elusione fiscale, ora affiancato dal principio di abuso del diritto, il quale da sempre rappresenta una strada utilizzata dal contribuente, al fine di ottenere un indebito risparmio d’imposta, difficile da contrastare da parte dell’ordinamento giuridico di diritto tributario. L’aspetto che caratterizza maggiormente le operazioni elusive e le rende difficili da riconoscere e da reprimere risiede nel fatto che il soggetto passivo ottiene il suddetto obiettivo mediante l’utilizzo di negozi giuridici pacificamente consentiti e disciplinati dall’ordinamento giuridico, dunque grazie ad un’operazione che si “traveste” da lecito risparmio d’imposta. Prima dell’ultima modifica normativa, il legislatore italiano, a differenza di quanto fatto in altri ordinamenti giuridici, non ha mai voluto introdurre una clausola generale antielusiva nel diritto tributario, pur essendo consapevole della sua efficacia nel chiudere ogni smagliatura del sistema, a causa del timore di attribuire all’Agenzia delle Entrate una potestà di accertamento troppo ampia e dunque potenzialmente lesiva della libertà di iniziativa economica privata che, in base all’art. 41 della Costituzione, soffre il solo limite della pubblica utilità... [a cura dell'Autore] Description: 2014 - 2015

2016-07-08T00:00:00Z Sannuti, Iolanda http://elea.unisa.it/xmlui/handle/10556/2304 2025-04-30T14:46:46Z 2016-07-13T00:00:00Z

Title: Patto di famiglia e perdita sopravvenuta della qualità di legittimario Authors: Sannuti, Iolanda Abstract: The research work done interests possible legal implications that quality loss of forced heirship can determine on a patto di famiglia previously in place. For this purpose, two parameters are identified within which move one solution to the problem that it is more consistent with the foundation laid at the base of institute, ie allow the general transition in the life of the settlor already producing well protecting the rights that the law grants to the closest relatives of these. Guidelines are listed in the legal nature of the patto di famiglia and effectiveness of different measures involving the quality loss of forced heirship that may affect the subjects involved by the merger. From this, it follows a diversity of solution in reference to the individual subject considered distinguishing, exactly, the descending position of the beneficiary of the production well from that of the non-forced heirship assignee. And yet, within this last category, the spouse's position relative to that of other descendants of the beneficiary. The work is moving on a dual perspective ie simple, in the sense of the occurrence of the aforementioned supports only event, or complex, in the terms in which it is accompanied by the occurrence of new heirs of the settlor. [edited by Author] Description: 2014 - 2015

2016-07-13T00:00:00Z