Influenza ed esercizio dell’attività di direzione e coordinamento: un percorso attraverso quattro recenti sentenze
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The paper examines the role of influence and exercise of direction and coordination (attività di direzione e coordinamento) of the parent company in the framework of group of companies regulation. The analysis starts from the qualification of liability ex section 2497 Italian Civil Code (c.c.) in terms of mala gestio liability and moves on focusing on the role of the influence required by section 2497-ter c.c. as a trigger of provisions related with parent-subsidiary relationship. The last part of the paper compares the direction and coordination discipline with the supersocietà di fatto doctrine, a variation on the piercing the veil theory.
keywordsGroup of companies, Influence of the parent company, Mala gestio liability, Piercing the veil theory |
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