Società in nome collettivo e in accomandita semplice

[Autom. eng. transl.] The partnerships, in which the subjective element represented by the general partners (and also limited partners in the sas) prevails, with respect to the capital, represent the most widespread company form for carrying out small commercial and non-commercial activities. In the Italian entrepreneurial panorama, especially in the context of branched family groups, holding companies are widespread, also used for the purpose of favoring the generational shift. The volume, full of ideas and application suggestions, deals with the complex issues with a practical and strongly interdisciplinary approach, with reference to the civil, accounting, tax and valuation aspects. Particular aspects are dealt with such as patrimonial autonomy, with responsibilities in the second instance of the limited partners, taxation for the transparency of the shareholders, with IRAP charged to the company, and accounting problems related also to the taxable income. At the end of the text, in addition to a collection of diagrams and exemplary acts, gathered in the form, we report also a very useful memo that lists the sequence of the various steps to be taken for each type of activity (registrations, variations, resolutions….) , the figures involved, the deadlines and the main normative references. The exhibition, of a practical but very detailed nature, is updated with the most recent jurisprudential and notary maxims and tax practice and is characterized by the presence of frequent panels for further study and by a real reading process, with concepts highlighted base under examination.