Italian company law establishes a detailed regulation about the preparation and approving of annual financial statements of corporations and LLCs, assigning a specific role to all of the bodies of the company, as well as about the consequences of infringements of these rules. The article deals with the main issues arising from such rules, clarifying the exact scope of application of some specific obligations regarding the preparation of annual financial statements and the consequences arising from their violation, underscoring when the general meeting resolution approving the financial statements will be invalid. The article also analyzes the peculiarities regarding the application of the mentioned rules in LLCs, where specific provisions affecting intertwined topics can play a pivotal role and sometimes increase legal uncertainty.
Il procedimento di formazione del bilancio d’esercizio e il rilievo dei vizi sulla delibera di approvazione
Paolo Butturini
2025-01-01
Abstract
Italian company law establishes a detailed regulation about the preparation and approving of annual financial statements of corporations and LLCs, assigning a specific role to all of the bodies of the company, as well as about the consequences of infringements of these rules. The article deals with the main issues arising from such rules, clarifying the exact scope of application of some specific obligations regarding the preparation of annual financial statements and the consequences arising from their violation, underscoring when the general meeting resolution approving the financial statements will be invalid. The article also analyzes the peculiarities regarding the application of the mentioned rules in LLCs, where specific provisions affecting intertwined topics can play a pivotal role and sometimes increase legal uncertainty.
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