The concept of control in the Italian Civil Code is widely interpreted by national doctrine, in order to identify the practical situations in which a corporate entity is effectively and concretely subjected to the direction of others. However, determining the correct meaning of the concept itself also has a very significant weight for the purposes of correctly fulfilling the obligation to draw up the consolidated financial statements, even more so in banking companies, where the special provisions of the Consolidated Law are added to the provisions of the Italian Civil Code defining dominant influence.
Paoloni, J. (2024). La nozione di controllo ai fini del consolidamento dei bilanci nei gruppi bancari. RIVISTA DI DIRITTO BANCARIO(3), 861-885.
La nozione di controllo ai fini del consolidamento dei bilanci nei gruppi bancari
Jacopo Paoloni
2024-01-01
Abstract
The concept of control in the Italian Civil Code is widely interpreted by national doctrine, in order to identify the practical situations in which a corporate entity is effectively and concretely subjected to the direction of others. However, determining the correct meaning of the concept itself also has a very significant weight for the purposes of correctly fulfilling the obligation to draw up the consolidated financial statements, even more so in banking companies, where the special provisions of the Consolidated Law are added to the provisions of the Italian Civil Code defining dominant influence.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
