Risultati ricerca

INTERNATIONAL - European Union: Taxation at source must take into account non-resident taxpayer's domestic costs

Notaries and real estates

Notaries and real estates

For many years now, in Italy and throughout the world,  the associative phenomenon has encountered ever greater consideration, in addition to a growing enthusiasm. The explanation of this progressive attention may be found in the ever more widespread awareness that the ideas, dreams and projects that each individual nourishes in the course of his/her existence may be concretely expressed, not only through acting in isolation, also by following a path which leads a number of persons to join f

A property conveyance gives rise to a series of rights and obligations for both parties. For a number of the rights of one of the contracting parties, there are corresponding and equal obligations of the other party, so that the vendor and the purchaser find themselves involved in an interactive web of expectations to be met and duties to be performed. While some of these rights/obligations, such as the payment/receipt of the purchase price and the delivery/receipt of the property, are

A joint-stock company must be set up through a public deed which must clearly indicate who the parties to the contract are. Such parties may be individuals but also legal entities (as for instance other joint-stock companies, partnerships, cooperatives or other bodies).The Memorandum of Association must indicate the Municipality in which the company has its registered office, which is where it operates, and the name of the company which must contain the wording “"società per azioni" or "s.p.

Take the case in which the company has lost capital. What is the company allowed to do?In this connection the law envisages that, in case of losses, the company cannot distribute profits among the partners until the capital has been reduced or replenished by the corresponding amount.However, unlike what happens for companies with share capital, there is no obligation to reduce the capital whatever the amount of the losses incurred, even if the latter are such as to wipe out the  entire capit