Acceso usuarios
Based on a recent Supreme Court opinion, the paper investigates whether the entities of book I of the Civil Code can be subject to the discipline of Article 2467 c.c. Firstly, the paper offers an analysis of the discipline of the postponement and, in particular, of the objective and subjective preconditions that justify its application to the financing of the members of the limited liability company. Than, the essay refers to cases where Article 2467 c.c. has been applied to companies other than limited liability company, identifying and addressing certain issues. Finally, on the basis that the discipline of postponement finds justification in the member’s actual management power and its informative advantage, as well as in its limited liability, the possibility of applying Article 2467 c.c. to associations and foundations is discussed.
1. Premessa. – 2. L’art. 2467 c.c. e l’anomalia dei finanziamenti: il presupposto oggettivo. – 3. Presupposto soggettivo e applicazione della norma alle società di capitali – 4. Estensione dell’ambito applicativo dell’art. 2467 c.c. agli enti non societari.
