Reduction of Share Capital to Partially Cover Losses of More Than a Third, A New Perspective?

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With Recommendation no. 204 of July 5th, 2022, the Milan Notarial Council intervenes on the interpretation of the measures that can be implemented in the case of occurrence of losses exceeding one third of the share capital of S.p.A. (Società per Azioni) and S.r.l. (Società a responsabilità limitata), without affecting the legal minimum.

In these circumstances…

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