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Le operazioni sul capitale sociale nella s.r.l.

Translated title of the contribution: [Autom. eng. transl.] The operations on the share capital in the s.r.l.

Research output: Contribution to journalArticlepeer-review

Abstract

[Autom. eng. transl.] The essay deals with the operations on the social capital in the Ltd. In particular, it examines the impact that the reform of the company law of 2003 had on these operations and the "metamorphosis" that the relative discipline has undergone as a result of subsequent regulatory interventions as well as of the interpretation given by the theoretical and practical jurisprudence to the norms given by the legislator of the mentioned reform. From this point of view, attention is directed, from the first point of view, to the provisions that allow the constitution of a limited liability company with less than ten thousand euros and at least one euro, underlining how they have not affected the minimum amount of capital social, making it go down to one; under the second profile, on the decision-making quorum required for inclusion during the company of the statutory clause which legitimizes the increase of the share capital in a non-proportional manner between shareholders or in favor of third parties, underlining how it must be identified with unanimity and not with the majority prescribed for any modification of the articles of association. The concluding remarks are dedicated to the fate of assembly resolutions or administrative decisions that provide for the capital increase in a non-proportional manner between shareholders or in favor of third parties without the aforementioned statutory clause or without the said clause being introduced legitimately.
Translated title of the contribution[Autom. eng. transl.] The operations on the share capital in the s.r.l.
Original languageItalian
Pages (from-to)812-832
Number of pages21
JournalRIVISTA DELLE SOCIETA'
VolumeLXI
Publication statusPublished - 2016

Keywords

  • aumento del capitale
  • aumento nominale
  • aumento reale
  • capitale sociale
  • operazioni sul capitale sociale
  • riduzione del capitale
  • riduzione nominale
  • riduzione reale
  • società a responsabilità limitata

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