{"id":4591,"date":"2022-04-29T00:03:55","date_gmt":"2022-04-28T22:03:55","guid":{"rendered":"https:\/\/www.lawp.it\/societa-estinte-e-rischi-per-il-socio\/"},"modified":"2024-05-05T00:47:59","modified_gmt":"2024-05-04T22:47:59","slug":"dissolved-companies-and-risks-for-the-shareholder","status":"publish","type":"post","link":"https:\/\/www.lawp.it\/en\/dissolved-companies-and-risks-for-the-shareholder\/","title":{"rendered":"Dissolved companies and risks for the shareholder"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">As of 13 December 2014, dissolved companies may receive, for five years after the request for cancellation from the Companies Register, tax inspection notices and deeds for collection for breaches for which they are liable (Art. 28 of Law 175\/2014).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The logic of the rule is to facilitate controls by allowing the tax authorities to issue notices and summonses to the dissolved company, without the need to involve the shareholders.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This does not affect the fact that &#8211; as a result of the company&#8217;s cancellation &#8211; the shareholders are in any case liable for the tax obligations of the dissolved company pursuant to and within the limits of Art. 2495 of the Civil Code.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dario Augello analysed this matter in his article<\/span><a href=\"https:\/\/www.eutekne.it\/Servizi\/Accertamento\/Testo.aspx?IDRecen=886384&amp;testo=estinta%C2%A7estinte%C2%A7societa%C2%A7societ%C3%A0\"> <span style=\"font-weight: 400;\">\u201dDissolved companies: procedural legitimacy and risks for the shareholder<\/span><\/a><span style=\"font-weight: 400;\">&#8221; published on <\/span><i><span style=\"font-weight: 400;\">L&#8217;Accertamento<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>As of 13 December 2014, dissolved companies may receive, for five years after the request for cancellation from the Companies Register, tax inspection notices and deeds for collection for breaches for which they are liable (Art. 28 of Law 175\/2014). The logic of the rule is to facilitate controls by allowing the tax authorities to [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[169],"tags":[140],"class_list":["post-4591","post","type-post","status-publish","format-standard","hentry","category-articles-en","tag-tax-litigation"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Dissolved companies and risks for the shareholder | Studio legale e tributario LAWP<\/title>\n<meta name=\"description\" content=\"Dario Augello analysed this matter in his article \u201dDissolved companies: procedural legitimacy and risks for the shareholder&quot; published on L&#039;Accertamento.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.lawp.it\/en\/dissolved-companies-and-risks-for-the-shareholder\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dissolved companies and risks for the shareholder | Studio legale e tributario LAWP\" \/>\n<meta property=\"og:description\" content=\"Dario Augello analysed this matter in his article \u201dDissolved companies: procedural legitimacy and risks for the shareholder&quot; published on L&#039;Accertamento.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.lawp.it\/en\/dissolved-companies-and-risks-for-the-shareholder\/\" \/>\n<meta property=\"og:site_name\" content=\"LAWP - 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