Extraordinary Corporate Operations and Simplified Valuation Methods of Companies Assets

Università degli Studi
September 11 2017
Position Type
Full Time
Organization Type

An important innovation was introduced in 2008 in the public limited liability companies law, in the wake of European legislation. It provided the possibility to assess contributions in kind by means of simplified methods with respect to the ordinary procedure, which is based on the drawing up of a valuation report by an expert appointed by the judicial authority. This innovation aims to streamline the formation of public limited liability companies and, above all, to reduce the formation costs in order to encourage the establishment of new companies. The research aims to examine the possible application of these new valuation of contributions in kind methods in the context of extraordinary corporate operations (transformation and merger, above all), also on the basis of the explicit reference to them by the article 2500-ter of the Civil Code regarding transformation

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