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Home Area Contenzioso-Tributario Problematiche specifiche del contendere RICONOSCIUTA LA RESPONSABILITA' DEI SOCI SRL IN CASO DI COMPORTAMENTI LESIVI INTENZIONALI
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Area Contenzioso-Tributario - Problematiche specifiche del contendere
Martedì 05 Ottobre 2010 17:16

Con la riforma del diritto societario il Legislatore ha stabilito che gli amministratori ed i soci che intenzionalmente creano danno alla Società e di conseguenza a terzi sono ritenuti responsabili del loro comportamento lesivo ai sensi del disposto dell'art. 2476 del codice civile. Con provvedimento dello scorso marzo 2010 il Tribunale di Salerno ha definito  sostanziali chiarimenti alla normativa in questione.
In modo particolare il Giudice si è soffermato su quali siano i comportamenti lesivi attribuibili a soci. In particolare viene considerato dannoso il comportamento del socio che:
- di fatto interferisce e/o ha la possibilità di influire sulle scelte dell'amministratore;
- in modo autonomo ed indipendente prende una decisione legata ad un'operazione societaria anche senza il consenso dell'amministratore;
- pur conoscendo la pericolosità di una decisione messa in opera dall'amministratore, e pur avendo il potere di bloccare l'operato dello stesso, non compie nessuna azione tale da dimostrare contrarietà all'operazione posta in essere;
- assume contemporaneamente la figura di socio ed amministratore e in funzione di quest'ultima carica risponde dei comportamenti  lesivi a danno della società e di terzi ai sensi dell'art. 2476 comma 1 e 6. 

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In Evidenza

Tributario: risposte a quesiti, ricerche e pareristica, contenzioso.

 
Tributi locali: pratiche, calcoli e consulenza in materia di Ici, ed altre imposte locali.

 
Societario: costituzione di società (anche tramite un proprio notaio), consulenza legale (tramite proprio Avvocato) e fiscale.

 
Amministrativo: disbrigo di pratiche amministrative presso Ufficio delle Entrate, Camera di Commercio, Uffici Comunali, uffici vari.

 
Tutela dei marchi: Registrazione di marchi, consulenza legale (tramite proprio Avvocato) sulla protezione della proprietà intellettuale).

 
Consulenza del lavoro: Elaborazione buste paga, consulenza specifica su questioni del diritto del lavoro.

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