La revoca dello stato di liquidazione: interessi in gioco e questioni ancora aperte

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Abstract

This article provides a detailed analysis of the Italian regulation concerning the revocation of corporate liquidation pursuant to Article 2487-ter of the Italian Civil Code. Although this Article - enacted in 2003 - stated in an incontrovertible manner the revocability of voluntary liquidation of limited companies, many other related aspects still remain unclear. In particular, the following are examples: (1) the possibility of extending the same legal principle to partnerships; (2) the temporal scope of the application of this regulation; (3) the relationships between the right to withdraw exercisable by dissenting shareholders and the company liquidation; (4) the procedures for the preventive elimination of factors determining the closure of the relevant company; and, (5) the interests underlying the right of opposition for creditors. In this last regard, the author considers a restrictive interpretation about the identification of entitled creditors to be more coherent under a systematic point of view.
Lingua originaleItalian
pagine (da-a)1-56
Numero di pagine56
RivistaORIZZONTI DEL DIRITTO COMMERCIALE
Stato di pubblicazionePublished - 2017

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title = "La revoca dello stato di liquidazione: interessi in gioco e questioni ancora aperte",
abstract = "This article provides a detailed analysis of the Italian regulation concerning the revocation of corporate liquidation pursuant to Article 2487-ter of the Italian Civil Code. Although this Article - enacted in 2003 - stated in an incontrovertible manner the revocability of voluntary liquidation of limited companies, many other related aspects still remain unclear. In particular, the following are examples: (1) the possibility of extending the same legal principle to partnerships; (2) the temporal scope of the application of this regulation; (3) the relationships between the right to withdraw exercisable by dissenting shareholders and the company liquidation; (4) the procedures for the preventive elimination of factors determining the closure of the relevant company; and, (5) the interests underlying the right of opposition for creditors. In this last regard, the author considers a restrictive interpretation about the identification of entitled creditors to be more coherent under a systematic point of view.",
author = "Chiara Garilli",
year = "2017",
language = "Italian",
pages = "1--56",
journal = "ORIZZONTI DEL DIRITTO COMMERCIALE",
issn = "2282-667X",

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AB - This article provides a detailed analysis of the Italian regulation concerning the revocation of corporate liquidation pursuant to Article 2487-ter of the Italian Civil Code. Although this Article - enacted in 2003 - stated in an incontrovertible manner the revocability of voluntary liquidation of limited companies, many other related aspects still remain unclear. In particular, the following are examples: (1) the possibility of extending the same legal principle to partnerships; (2) the temporal scope of the application of this regulation; (3) the relationships between the right to withdraw exercisable by dissenting shareholders and the company liquidation; (4) the procedures for the preventive elimination of factors determining the closure of the relevant company; and, (5) the interests underlying the right of opposition for creditors. In this last regard, the author considers a restrictive interpretation about the identification of entitled creditors to be more coherent under a systematic point of view.

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JO - ORIZZONTI DEL DIRITTO COMMERCIALE

JF - ORIZZONTI DEL DIRITTO COMMERCIALE

SN - 2282-667X

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