The abuse of controlling shareholders is quite frequent in case-law on some resolu-tions connected to the financial statement. The paper analyses the connections be-tween the financial statement and the resolutions on profits distribution (when there is no distribution) and reduction of share capital (in particular when the share capital is simultaneously increased).
Abuso della maggioranza e delibere connesse all’approvazione del bilancio d’esercizio: alcuni spunti emersi nell’applicazione giurisprudenziale
butturini
2020-01-01
Abstract
The abuse of controlling shareholders is quite frequent in case-law on some resolu-tions connected to the financial statement. The paper analyses the connections be-tween the financial statement and the resolutions on profits distribution (when there is no distribution) and reduction of share capital (in particular when the share capital is simultaneously increased).
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