From the very moment of its introduction there have been endless discussions on how to interpret the rules that apply to the Italian Simplified Limited Liability Company. The aspect which has aroused the most debate concerns the content of the deed of incorporation of these companies. In fact, article 2463 b of the Italian Civil Code states that it must conform to the facsimile provided by the Ministry of Justice in decree n. 138/2012. There are, however, two different opinions as to how this should be done. According to the first, the deed of incorporation must contain only the clauses present in the standard model, whereas a second interpretation of the doctrine maintains that the ministerial model may be integrated with further clauses. Notwithstanding the legislative intervention of 2013, the question continues to be controversial, even if there are several elements that encourage one to lean more towards the second interpretation, as our examination will show.
La disciplina della società a responsabilità limitata semplificata ha suscitato, sin dalla sua introduzione, molti dubbi interpretativi. L’aspetto che maggiormente è stato oggetto di dibattito in dottrina attiene al contenuto dell’atto costitutivo di queste società: l’art. 2463 bis c.c. prevede, infatti, che esso debba essere redatto in conformità al modello di cui al decreto del Ministro della Giustizia n. 138/2012. Sul punto si sono registrate due diverse correnti interpretative: secondo un primo orientamento l’atto costitutivo della s.r.l.s. dovrebbe contenere solo le clausole presenti nel modello standard, secondo altra parte della dottrina, invece, il modello ministeriale potrebbe essere integrato con ulteriori clausole. Nonostante gli interventi legislativi del 2013, la questione continua ad essere controversa, sebbene vi siano diversi elementi, come messo in luce nella nostra disamina, che facciano propendere per l’adesione al secondo orientamento
Nota sulla natura del modello standard di atto costitutivo della società a responsabilità limitata semplificata
PERCOCO, GIUSEPPE
2016-01-01
Abstract
From the very moment of its introduction there have been endless discussions on how to interpret the rules that apply to the Italian Simplified Limited Liability Company. The aspect which has aroused the most debate concerns the content of the deed of incorporation of these companies. In fact, article 2463 b of the Italian Civil Code states that it must conform to the facsimile provided by the Ministry of Justice in decree n. 138/2012. There are, however, two different opinions as to how this should be done. According to the first, the deed of incorporation must contain only the clauses present in the standard model, whereas a second interpretation of the doctrine maintains that the ministerial model may be integrated with further clauses. Notwithstanding the legislative intervention of 2013, the question continues to be controversial, even if there are several elements that encourage one to lean more towards the second interpretation, as our examination will show.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
