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The Consiglio Nazionale del Notariato (C.N.N.) is the professional order of notaries. It is made up of 20 notaries directly elected by all practising notaries in three-yearly elections. There is a limit of two consecutive mandates. The three members of the Audit Committee are elected according to the same procedure.The 20 elected councillors, after they are installed in office, nominate a President, a Vice President, a Secretary and an Executive Committee. The tasks of the Consiglio Na

Limited liability companies

16/10/2007

The limited liability company is intended for smaller companies than joint-stock companies, and the equity participation in the company has a personal connotation which is absent in the s.p.a. In fact, it has a limited number of shareholders who are not personally responsible for the social security liabilities, even if they have acted in the name and on behalf of the company.The legislation in place as of 1 January 2004 has had a major impact on the limited liability company, which is an e

The board of statutory auditors and the other supervisory bodies

16/10/2007

The board of statutory auditors is the audit body of the joint-stock companies that adopt the traditional system: it has the task of monitoring the company’s compliance with the law and the Memorandum of Association and has a supervisory function with regard to the actions of management. The Board of Auditors only exceptionally exercise accountancy control and they do so only in closed companies, that is, companies which do not have recourse to the venture capital market, and only if envis

Companies limited by shares

16/10/2007

In early 2003 the Italian legislator issued a law decree (n° 6 of 17 January 2003) which thoroughly reformed companies limited by shares. The declared aim was to simplify, where appropriate, and enrich, wherever possible, the rules governing such companies, with a view to increasing their competitiveness on both domestic and international markets.Many changes were made and the following results have been achieved: a better, though still not complete, co-ordination between the rules governi

The Shareholders’ Meeting

16/10/2007

The functioning of the company with share capital, in its traditional model, is based on the necessary simultaneous presence of three bodies: the shareholders’ meeting, the board of directors and the board of statutory auditors, each of which has its own distinct sphere of competence. Accounts are audited by an auditor or by an audit firm, except for closed companies where this is decided in the By-laws.The shareholders’ meeting, which is a sovereign body since it is empowered to decide on

Funzioni di monitoraggio e ricerca

31/08/2006

In caso di accertata violazione delle norme, gli uffici competenti del Ministero del lavoro e delle politiche sociali dispongono la perdita della qualifica di impresa sociale. Il provvedimento è trasmesso ai fini della cancellazione dell'impresa sociale dall'apposita sezione del registro delle imprese.

Organi di controllo

31/08/2006

Ove non sia diversamente stabilito dalla legge, gli atti costitutivi devono prevedere, nel caso del superamento di due dei limiti indicati nel comma 1 dell'articolo 2435-bis c.c . per la redazione del bilancio in forma abbreviata ridotti della metà - e dunque: 1) totale dell'attivo dello stato patrimoniale: 1.562.500 euro; 2) ricavi delle vendite e delle prestazioni: 3.125.000 euro; 3) dipendenti occupati in media durante l'esercizio: 25 unità - la nomina di uno o più sindaci, che vigilano s