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Home Area Contenzioso-Tributario Problematiche specifiche del contendere GLI EFFETTI SUI SOCI DELLE SOCIETA' CANCELLATE DAL REGISTRO IMPRESE
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GLI EFFETTI SUI SOCI DELLE SOCIETA' CANCELLATE DAL REGISTRO IMPRESE PDF Stampa E-mail
Area Contenzioso-Tributario - Problematiche specifiche del contendere
Lunedì 09 Maggio 2011 08:04

Con sentenza dello scorso marzo 2011 n° 94 la CTP di Milano, ha ricordato che la cancellazione di una società dal registro delle imprese implica l'estinzione societaria ovvero la "morte" della stessa. Il soggetto amministratore o liquidatore perde quindi tutti suoi poteri rappresentativi.
In questo caso, un avviso di accertamento, va quindi notificato ai soci nei limiti delle somme riscosse in base alle quote possedute dai soci e dichiarate nel bilancio finale di liquidazione. Se l'accertamento  viene notificato al legale rapresentante o al liquidatore questo risulta essere nullo.
Tale sentenza riprende l'ex articolo 2495 del C.Civile che sottolinea, come dopo la cancellazione della società dal registro imprese i creditori possono rivalersi nei confronti dei soci della società esclusivamente per le somme da questi riscossi in sede di chiusura societaria, oppure possono rivalersi sul liquidatore esclusivamente  se lo stesso ha commesso azioni fraudolente o provocate da inerzia.

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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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