Abstract
A recent Italian practice of no par value shares capital issuing under the accounting value of the outstanding shares is in conflict with the EU companies directive and cannot be justified on the basis of comparative law.
Translated title of the contribution | [Autom. eng. transl.] Nominal value, shares without indication of nominal value and share capital increase |
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Original language | Italian |
Pages (from-to) | 69-111 |
Number of pages | 43 |
Journal | ANALISI GIURIDICA DELL'ECONOMIA |
Volume | 2017 |
Publication status | Published - 2017 |
Keywords
- Azioni valore nominale prezzo emissione
- No par value shares capital issue