I CONFERIMENTI IN NATURA NELLE SOCIETÀ PER AZIONI: LE NOVITÀ APPORTATE ALL'ART. 2343-TER DAI RECENTI INTERVENTI LEGISLATIVI

The rules and regulations on the contribution on assets and loans has been subject of amendments by the D.Lgs 224/2010 in force since 8th January 2011. The legislative intervention aimed to harmonize the Italian Law according to the community dictates contained in the Community Directive 2006/68 has led to a restyling of the article 2343-ter of the Civil Code. The previous wording of this article by the D.Lgs 142/2008 has given rise to different interpretations of regulations being not fully comply with the spirit of simplification advocated by the directive. To remedy this situation the legislator re-wrote the second paragraph on art. 2343-ter concerning the contribution on assets and loans and introduced the fifth paragraph which established to apply to the international standard accountings for the application of the fair value; no change was made to the first, third and fourth paragraphs. We shall study each paragraph of the new art. 2343-ter operating the appropriate comparisons with the previous provisions.