Le società

Page 1

Luigi Nicelli

Classe IV Tecnico dei Servizi d’Impresa

Dispensa di Diritto

Società di persone e di capitali

Anno Formativo 2015/16

Indice 1

Società (diritto)

0GN OQPFQ

&KTKVVQ FGNN 7'

6KRK FK UQEKGV¡

0QVG

8QEK EQTTGNCVG

#NVTK RTQIGVVK

%QNNGICOGPVK GUVGTPK

2

+VCNKC

Società di persone

5

6KRQNQIKC

%CTCVVGTKUVKEJG

#OOKPKUVTC\KQPG

5QEK

4GURQPUCDKNKV¡ FGK UQEK

(KPCP\KCOGPVQ

.G HQPVK FK ិPCP\KCOGPVQ

#NVTK RTQIGVVK

3

1

Società di capitali

8

%CTCVVGTKUVKEJG

.G UQEKGV¡ RGT C\KQPK

.C UQEKGV¡ KP CEEQOCPFKVC RGT C\KQPK

.C UQEKGV¡ C TGURQPUCDKNKV¡ NKOKVCVC

)NK QTICPK UQEKCNK FGNNG UQEKGV¡ FK ECRKVCNK

. CUUGODNGC

)NK COOKPKUVTCVQTK

+N EQPVTQNNQ UWNNC IGUVKQPG G KN EQPVTQNNQ EQPVCDKNG

.C HCUG EQUVKVWVKXC

. CVVQ EQUVKVWVKXQ

8QEK EQTTGNCVG

0QVG

K

KK

*/%*$&

#NVTK RTQIGVVK

%QNNGICOGPVK GUVGTPK

4

$KDNKQITCិC

Società per azioni

14

%CTCVVGTKUVKEJG

5QEK

#OOKPKUVTCVQTK

#VVKXKV¡

&KាWUKQPG FGN PQOG

1TKIKPG UVQTKEC

1TFKPCOGPVQ KVCNKCPQ

0QVG

8QEK EQTTGNCVG

#NVTK RTQIGVVK

%QNNGICOGPVK GUVGTPK

(QPVK RGT VGUVQ G KOOCIKPK CWVQTK NKEGP\G

6GUVQ

+OOCIKPK

.KEGP\C FGNN QRGTC

Capitolo 1

Società (diritto) 7PC società PGN FKTKVVQ G PGNNC TCIKQPGTKC © WP UQIIGVVQ GUGTEGPVG CVVKXKV¡ FK KORTGUC GUUC RW³ GUUGTG EQUVKVWKVC FC WP WPKEQ UQIIGVVQ UQEKGV¡ WPKRGTUQPCNG Q FC RKº UQIIGV VK RGTUQPG ិUKEJG G Q IKWTKFKEJG TKWPKVG CRRWPVQ KP WPC TPDJFU EQUKFFGVVC JNQSFTB DPMMFUUJWB

1.1 Nel mondo

EQOG FKURQUVQ FCNN CTV EE UWNNC %QUVKVW\KQPG FGNNC 5QEKGV¡ C 4GURQPUCDKNKV¡ .KOKVCVC G FGX GUUGTG UWឹEKGP VGOGPVG FGVGTOKPCVQ NGEKVQ G RQUUKDKNG #F GUGORKQ RW³ GUUGTG RTQFW\KQPG G XGPFKVC FK CWVQ XGPFKVC FK CNKOGP VCTK EQUVTW\KQPK GFKNK 5G PQP XKGPG EQPUGIWKVQ KP XKC FGិPKVKXC Q UQRTCIIKWPIC N KORQUUKDKNKV¡ FK EQPUGIWKTNQ EK³ RW³ GUUGTG ECWUC FGNNQ UEKQINKOGPVQ FGNNC UQEKGV¡ CTV EE

1.1.1

Partizioni a seconda dello scopo sociale

Italia

.Q scopo di lucro © SWGNNQ VKRKEQ FGNNC UQEKGV¡ EJG UK RTQ RQPG FK FGUVKPCTG CK UQEK K RTQXGPVK FGNN CVVKXKV¡ GEQPQOKEC %QP VCNG VGTOKPG UK RQUUQPQ KPFKECTG HGPQOGPK DGP GUGTEKVCVC FKUVKPVK .Q scopo mutualistico RTGUGPVG PGNNG EQQRGTCVKXG G PGN Definizione

NG OWVWG CUUKEWTCVTKEK © KP CUUGP\C FK WPC HQTOWNC\KQ PG NGIKUNCVKXC EQOWPGOGPVG FGិPKVQ CPEJG UWNNC DCUG FK SWCPVQ TKRQTVCVQ FCNNC TGNC\KQPG CN EQFKEG EKXKNG EQOG SWGNNQ FK HQTPKTG CK UQEK DGPK UGTXK\K Q QEECUKQPK FK NC KN TPHHFUUP IKWTKFKEQ EQUVKVWKVQ FCK UQEK G FC SWGUVK XQTQ C EQPFK\KQPK FK NCXQTQ RKº XCPVCIIKQUG FK SWGNNG EJG FKUVKPVQ QVVGTTGDDGTQ UWN OGTECVQ KN TCRRQTVQ UQEKGVCTKQ EJG NGIC K UQEK VTC NQTQ CTV 5K EQPUKFGTC CPEJG GUKUVGPVG WPQ scopo consortile VKRK E E EQ FGK EQPUQT\K KUVKVWKVK KP HQTOC FK UQEKGV¡ FY CTV KN EQPVTCVVQ FK EWK CNN CTV E E EQPVTCVVQ FK UQEKGV¡ Q EQPVTCVVQ UQEKCNG

UFS E E EJG EQPUKUVG PGN UWRRQTVCTG NG KORTGUG EQPUQT\KC VG PGNNC FKUEKRNKPC Q PGNNQ UXQNIKOGPVQ KP EQOWPG FK RCTVG FGNNG TKURGVVKXG CVVKXKV¡ GEQPQOKEJG CF GUGORKQ KN EQPUQT \KQ RGT N CESWKUVQ KP EQOWPG FK OGTEK Q NC TGCNK\\C\KQPG FK UGTXK\K KP EQOWPG VTC NG FKXGTUG KORTGUG

.C FGិPK\KQPG RKº EQORKWVC G EKVCVC FGN HGPQOGPQ UQEKG VCTKQ UK VTQXC EQOWPSWG PGN EQFKEG EKXKNG CNN CTV UGEQPFQ EWK DPO JM DPOUSBUUP EJ TPDJFU EVF P QJ¹ QFSTP OF DPOGFSJTDPOP CFOJ P TFSWJ[J QFS M FTFSDJ[JP JO DPNVOF EJ VO BUUJWJU FDPOPNJDB BMMP TDPQP EJ EJWJEFSOF HMJ VUJMJ KORQTVCPVG PQVCTG UWDKVQ EJG N CTVKEQNQ CRRGPC EKVCVQ PQP TKEQORTGPFG VWVVG NG VKRQNQIKG FK GPVK UQEKCNK EQPQ UEKWVK FCN PQUVTQ QTFKPCOGPVQ UG FC WP ECPVQ EQOG UK XGFT¡ VTC RQEQ GUKUVQPQ UQEKGV¡ PQP C UEQRQ FK NWETQ FCNN CNVTQ EQP N KPVTQFW\KQPG FGNNG UQEKGV¡ WPKRGTUQPCNK CPEJG WP UQIIGVVQ UKPIQNQ RW³ EQUVKVWKTG WPC PWQXC UQ EKGV¡ OGFKCPVG WP CVVQ WPKNCVGTCNG . QTFKPCOGPVQ KVCNKCPQ FKUVKPIWG RQK VTC UQEKGV¡ EQPUQT\K GF CUUQEKC\KQPK

Caratteristiche specifiche . QTFKPCOGPVQ IKWTKFKEQ KVCNKCPQ RTQRQPG WP PWOGTQ EJKWUQ FK VKRK UQEKCNK CNN KPVGTPQ FGN SWCNG K RTKXCVK RQU UQPQ UEGINKGTG SWGNNQ RKº XKEKPQ CNNG NQTQ GUKIGP\G 7PKEC RTGENWUKQPG FK QTFKPG IGPGTCNG © SWGNNC FCVC FCN RCTVKEQNC TG UVCVWVQ FGNNC UQEKGV¡ UGORNKEG EJG RW³ GUUGTG WVKNK\\CVC WPKECOGPVG RGT UQEKGV¡ EJG CDDKCPQ CF QIIGVVQ N GUGTEK\KQ FK WP CVVKXKV¡ FKXGTUC FC SWGNNC EQOOGTEKCNG CTV E E .GIIK URGEKCNK UVCDKNKUEQPQ RQK WNVGTKQTK NKOKVC\KQPK RTGUETKXGPFQ RGT CNEWPG CVVKXKV¡ KN TKEQTUQ C FGVGTOKPCVK VKRK UQEKCNK

Oggetto sociale

. QIIGVVQ UQEKCNG FGUETKXG NG CVVKXKV¡ EJG RQUUQPQ GUUG +P TGCNV¡ RGT NC XCNKFC EQUVKVW\KQPG FK WPC UQEKGV¡ PQP TG GUGTEKVCVG FCNNC UQEKGV¡ 8C KPENWUQ PGNN CVVQ EQUVKVWVKXQ © PGEGUUCTKQ UEGINKGTG KP OCPKGTC GURNKEKVC WPQ FGK VKRK

RTGXKUVK FCNNC NGIIG &WG VKRK FK UQEKGV¡ UQPQ KPHCVVK SF TJEVBMJ G CF GUUK UK HCT¡ TKHGTKOGPVQ PGN ECUQ WPC UQEKG V¡ UKC UVCVC EQUVKVWKVC UGP\C FGVGTOKPCTPG KN VKRQ 1EEQT TG CXGT TKIWCTFQ CNN QIIGVVQ QXG GUUQ UKC NQ UXQNIKOGP VQ FK WP CVVKXKV¡ PQP EQOOGTEKCNG UQEEQTTGT¡ KN FKURQUVQ FGNN CTVKEQNQ E E UGEQPFQ EQOOC RGT EWK WPC UQEKG V¡ EQP VCNG ECTCVVGTKUVKEC © TGIQNCVC UGEQPFQ NG FKURQUK\KQ PK FGNNC UQEKGV¡ UGORNKEG C OGPQ EJG K UQEK PQP CDDKCPQ XQNWVQ EQUVKVWKTG WPC UQEKGV¡ UGEQPFQ WPQ FGINK CNVTK VKRK 'URNKEKVG FKURQUK\KQPK NGIKUNCVKXG PQP UK TKPXGPIQPQ RGT NG UQEKGV¡ EJG JCPPQ CF QIIGVVQ WP CVVKXKV¡ EQOOGTEKCNG +P SWGUVQ ECUQ RQKEJª NC UEGNVC FGINK CNVTK VKRK UQEKCNK EQORC VKDKNK EQP NC EQOOGTEKCNKV¡ FGNN QIIGVVQ TKEJKGFG WNVGTKQTK GF GURNKEKVG UVCVWK\KQPK FC RCTVG FGK UQEK UK TKECXC EJG NC UQEKGV¡ FGDDC GUUGTG TGIQNCVC FCNNG PQTOG UWNNC UQEKGV¡ KP PQOG EQNNGVVKXQ

$"1*50-0 40$*&5 %*3*550

+ VKRK UQEKGVCTK FKUEKRNKPCVK FCN NGIKUNCVQTG TCRRTGUGPVCPQ CF QIPK OQFQ WP OQFGNNQ G WPC EQPXGPKGP\C RGT K UQEK G RGT K VGT\K KP SWCPVQ CXGPFQ WPC FKUEKRNKPC UVCPFCTF TKFWEQPQ K EQUVK FK VTCPUC\KQPG G FCPPQ WPC UKEWTG\\C CINK KPXGUVKVQTK G CK ETGFKVQTK Il requisito della “commercialità" . QTFKPCOGPVQ IKWTKFKEQ KVCNKCPQ CTV E E OPO DPO TFOUF BMMF TPDJFU TFNQMJDJ M FTFSDJ[JP EJ BUUJWJU DPNNFSDJB MJ CVVKXKV¡ KPFKECVG FCNN CTV E E RGTVCPVQ NC UQEKGV¡ UGORNKEG RW³ CXGTG CF QIIGVVQ UQNVCPVQ N CVVKXKV¡ CITKEQ NC CTV E E G NQ UXQNIKOGPVQ KP HQTOC CUUQEKCVC FK WP CVVKXKV¡ RTQHGUUKQPCNG G RGTEK³ PQP KORTGPFKVQTKCNG &K EQPUGIWGP\C KPXGEG INK CNVTK VKRK UQEKGVCTK UQPQ TKEQP FWEKDKNK UQVVQ NC SWCNKិEC\KQPG FK TPDJFU DPNNFSDJBMJ VC NK UQEKGV¡ SWCNQTC UXQNICPQ VO BUUJWJU OPO DPNNFSDJBMF RGTCNVTQ OPO BWSBOOP MP TUBUVUP EFMM JNQSFOEJUPSF DPN NFSDJBMF G RGTVCPVQ HTC N CNVTQ PQP UCTCPPQ UQIIGVVG CN HCNNKOGPVQ G CNNG CNVTG RTQEGFWTG EQPEQTUWCNK PQTOC PQP RCEKិEC

.C HQTOWNC\KQPG FGNN CTVKEQNQ E E FGTQIC RGT NC FQV VTKPC OCIIKQTKVCTKC CN RTKPEKRKQ IGPGTCNG FY E E q EQOOC UGEQPFQ EWK K RTKXCVK RQUUQPQ EQPENWFGTG EQP VTCVVK CVKRKEK RWTEJª FKTGVVK C TGCNK\\CTG KPVGTGUUK OGTKVG XQNK FK VWVGNC UGEQPFQ N QTFKPCOGPVQ IKWTKFKEQ 0QP UC TGDDG SWKPFK RQUUKDKNG EQUVKVWKTG UQEKGV¡ CVKRKEJG KP UGPUQ RTQRTKQ QUUKC PQP CRRCTVGPGPVK CF CNEWP VKRQ NGICNG +N UK .C SWCNKិEC FK ནEQOOGTEKCNGཔ TKNGXC CPEJG CK ិPK FGK IPKិECVQ FGN FKXKGVQ RGT SWGUVG RQUK\KQPK FQVVTKPCTKG UK TGFFKVK UQIIGVVK CF +4'5 EJG KP ECUQ FK EQOOGTEKCNKV¡ TKVTQXC PGNNC PGEGUUKV¡ FK VWVGNCTG K VGT\K G NC EGTVG\\C FGK UCTCPPQ KPVGTCOGPVG KORWVCVK C reddito di impresa VTCឹEK FCVC NC TKNGXCP\C GUVGTPC FGN EQPVTCVVQ FK UQEKGV¡ #NVTC RCTVG FGNNC FQVVTKPC VTC EWK 2CQNQ 5RCFC UQUVKG PG KPXGEG N CVKRKEKV¡ FGNNG UQEKGV¡ CTIQOGPVCPFQ C RCTVKTG FCNNC EQPUKFGTC\KQPG FGNNC FKUEKRNKPC FGNNC UQEKGV¡ UGORNK EG G FGNNC U P E PQP EQOG UWD HCVVKURGEKG PGIQ\KCNK EKQ© ནVKRKཔ OC EQOG OGTG FKUEKRNKPG TGUKFWCNK 8K UCTGDDG SWKPFK NC RQUUKDKNKV¡ RGT K UQEK FK TGIQNCTG KP OQFQ CW VQPQOQ NC RTQRTKC UQEKGV¡ EJG XGTTGDDG KPVGITCVC C NKXGNNQ PQTOCVKXQ FCNNC FKUEKRNKPC FGNNC UQEKGV¡ UGORNKEG KP ECUQ FK CVVKXKV¡ PQP EQOOGTEKCNK G FC SWGNNC FGNNC U P E KP EC UQ FK CVVKXKV¡ EQOOGTEKCNK EQP GXGPVWCNG UQUVKVW\KQPG FK FKTKVVQ FGNNG ENCWUQNG EQPVTCTKG C PQTOG KPFGTQICDKNK CF GUGORKQ KP RWPVQ FK TGURQPUCDKNKV¡ RCVTKOQPKCNG 5G N CWVQPQOKC RTKXCVC FGK UQEK © NKOKVCVC FCNNC PGEGUUKV¡ FK UEGINKGTG WPQ FGK VKRK RTQRQUVK FCNNC NGIIG PQPFKOGPQ GUUK JCPPQ NC RQUUKDKNKV¡ FK OQFKិECTG KP RCTVG K OQFGNNK NGIC NK OGFKCPVG N CFQ\KQPG FK ENCWUQNG CVKRKEJG .C FKUEKRNKPC FGVVCVC FCN NGIKUNCVQTG EQPUGPVG KPHCVVK CORK CFCVVCOGP VK EJG RGTOGVVQPQ FK OQFGNNCTG PGN EQPETGVQ NC UQEKGV¡ KP OQFQ FC UQFFKUHCTG NG RCTVKEQNCTK GUKIGP\G FGK UQEK + NKOKVK FGNNG ENCWUQNG CVKRKEJG UQPQ FKXGTUK C UGEQPFC FGN VKRQ UQEKCNG +P IGPGTG PGNNG UQEKGV¡ FK RGTUQPG UK TKUEQPVTC WPC ីGUUK DKNKV¡ OCIIKQTG TKURGVVQ C SWGNNG FK ECRKVCNK #NVTC EQPUK FGTC\KQPG IGPGTCNG © SWGNNC UGEQPFQ EWK WPC OKPQTG FGTQ ICDKNKV¡ UK TKUEQPVTC PGN TGIKOG FGNNG QDDNKIC\KQPK UQEKCNK

EJG KPEKFQPQ UWNNC RQUK\KQPG FGK VGT\K 0GN ECUQ KP EWK NC ENCWUQNC CVKRKEC XKQNK K NKOKVK FGNN CWVQPQOKC PGIQ\KCNG GUUC UCT¡ KNNGEKVC RGT EQPVTCTKGV¡ C PQTOG KORGTCVKXG G CK UGPUK FGNN CTV E E UGEQPFQ EQOOC XGTT¡ UQUVKVWKVC FCNNC FKUEKRNKPC NGICNG

Tipi di società &WG UQPQ K ITCPFK UQVVQKPUKGOK KP EWK UK TCIITWRRCPQ NG UQEKGV¡ NWETCVKXG NG UQEKGV¡ FK RGTUQPG G NG UQEKGV¡ FK EC RKVCNK # FKUVKPIWGTG NG RTKOG FCNNG UGEQPFG UQPQ FWG GNG OGPVK KN ITCFQ FK CWVQPQOKC RCVTKOQPKCNG GF KN TKEQPQ UEKOGPVQ Q OGPQ FGNNC RGTUQPCNKV¡ IKWTKFKEC FC RCTVG FGN NGIKUNCVQTG DPOUSBUUP EJ TPDJFU © KN EQPHGTKOGPVQ FC RCTVG FK FWG Q RKº UQIIGVVK FK DGPK G UGTXK\K RGT N GUGTEK\KQ KP EQ OWPG FK WP CVVKXKV¡ GEQPQOKEC QTICPK\\CVC CN ិPG FK FKXK FGTPG INK WVKNK 2Kº KP RCTVKEQNCTG TKIWCTFQ CNN CWVQPQOKC RCVTKOQPKCNG • .G società di capitali UQPQ ECTCVVGTK\\CVG FC WP autonomia patrimoniale perfetta G EQU­ • + soci TKURQPFQPQ FGNNG PCCMJHB[JPOJ TPDJBMJ OFJ MJNJUJ EFMMB RVPUB DPOGFSJUB UCNXQ EJG • KN UQEKQ CEEQOCPFCVCTKQ FK WPC UQEKGV¡ KP CEEQOCPFKVC RGT C\KQPK RGT NG QDDNKIC \KQPK UQTVG PGN RGTKQFQ KP EWK UXQNIGXC NG HWP\KQPK FK COOKPKUVTCVQTG • KN UQEKQ WPKEQ FK 5 T N G 5 R # QXG PQP CDDKC CFGORKWVQ CINK QDDNKIJK RWDDNKEK VCTK G TGNCVKXK CK EQPHGTKOGPVK KP FGPCTQ EQPPGUUK C VCNG EQPFK\KQPG • + creditori particolari dei soci PQP RQUUQPQ RTGVGPFGTG EJG NC SWQVC UQEKCNG FGN TKURGVVKXQ FGDKVQTG UKC NKSWKFCVC FCNNC UQEKGV¡ OC RQUUQ PQ RKIPQTCTG NC SWQVC QXXGTQ INK WVKNK FC GUUC FGTKXCPVG

/&- .0/%0

• .G società di persone CN EQPVTCTKQ XGFQPQ Tipologie particolari WP autonomia patrimoniale imperfetta 0G EQP 1NVTG CNNG VKRQNQIKG UQEKGVCTKG ENCUUKEJG TGEGPVGOGPVG UK UGIWG EJG UQPQ CាCEEKCVG PWQXG XCTKCPVK • + soci UQPQ JO WJB TVTTJEJBSJB KN DGPGិEKQ F GUEWUUKQPG QRGTC FKXGTUCOGPVG C UGEQPFC • %QP KN FGETGVQ NGIKUNCVKXQ P FGN OCT\Q UK FGN VKRQ UQEKCNG JMMJNJUBUBNFOUF F TPMJEBMNFO © ETGCVC CF GUGORKQ NC ិIWTC FGNNC 4 S M VOJQFSTP UF SFTQPOTBCJMJ QFS MF PCCMJHB[JPOJ EFMMB TPDJFU OBMF RGT NC RTKOC XQNVC UK © EQPUGPVKVQ CF WP VOJDP UCNXQ CNEWPG GEEG\KQPK UVCDKNKVG TPHHFUUP FK EQUVKVWKTG WPC UQEKGV¡ OGFKCPVG BUUP VOJ • dalla legge UQEKQ CEEQOCPFCPVG FK WPC MBUFSBMF .C TKHQTOC FGN FKTKVVQ UQEKGVCTKQ CFQVVCVC UQEKGV¡ KP CEEQOCPFKVC UGORNKEG EQP KN FGETGVQ NGIKUNCVKXQ P FGN IGPPCKQ • dai soci stessi QPTTJCJMJU QSFWJTUB VOJDB JC GUVGUQ SWGUVC RQUUKDKNKV¡ RWTG CNNG 5 R # +P GP NFOUF OFM EJTDJQMJOB EFMMF TPDJFU TFNQMJDJ VTCODK K ECUK UQPQ RTGXKUVK FGVGTOKPCVK QDDNKIJK TG RGT OG\\Q FK WP RCVVQ RQTVCVQ C EQPQUEGP NCVKXK CN XGTUCOGPVQ FGK EQPHGTKOGPVK KP FGPCTQ G CNNC \C FGK VGT\K EQP OG\\K KFQPGK FY CTV RWDDNKEKV¡ 0GN ECUQ FK NBODBUB PUUFNQFSBO[B C FGV E E VK QDDNKIJK JM TPDJP QFSEF JM QSJWJMFHJP EFMMB SFTQPO TBCJMJU MJNJUBUB PGN UGPUQ EJG KP ECUQ F KPUQNXGP\C • + creditori particolari FGK UQEK FK UQEKGV¡ UGO FGNNC UQEKGV¡ TKURQPFG KNNKOKVCVCOGPVG RGT VWVVG NG RNKEK RQUUQPQ QVVGPGTG FCNNC UQEKGV¡ NC NKSWKFC QDDNKIC\KQPK UQTVG PGN RGTKQFQ KP EWK GTC C\KQPKUVC Q \KQPG FGNNC SWQVC FGN UQEKQ FGDKVQTG 3WGUVC SWQVKUVC WPKEQ RQUUKDKNKV¡ © TKEQPQUEKWVC RWTG CK creditori FGK UQEK FK UQEKGV¡ KP PQOG EQNNGVVKXQ QXG NC FW • 4PDJFU USB QSPGFTTJPOJTUJ UQPQ UQEKGV¡ EJG RQUUQ TCVC FK SWGUVC UKC UVCVC QSPSPHBUB EQP FKXGTUG PQ EQUVKVWKTUK UWNNQ UEJGOC FGNNG UQEKGV¡ FK RGTUQ OQFCNKV¡ PGN ECUQ NC RTQTQIC UKC UVCVC GURTGUUC PG FK ECRKVCNK Q EQQRGTCVKXG K EWK UQEK UQPQ KUETKVVK Q VCEKVC CF WPQ FGINK CNDK RTGXKUVK FCNN QTFKPCOGPVQ KVCNKCPQ

EJG RTGXGFG UKC QTFKPK G EQNNGIK RTQHGUUKQPCNK RGT NG +PQNVTG N QTFKPCOGPVQ TKEQPQUEG NC personalità giuridiRTQHGUUKQPK TGIQNCOGPVCVG UKC CUUQEKC\KQPK VTC RTQ ca CNNG UQNG società di capitali CTV E E .G società HGUUKQPKUVK PQVKិECVG CN /KPKUVGTQ FGNNC )KWUVK\KC RGT di persone UQPQ EQOWPSWG ECTCVVGTK\\CVG FC soggettiviNG RTQHGUUKQPK PQP TGIQNCOGPVCVG EQOG CF GUGORKQ tà giuridica QUUKC EQUVKVWKUEQPQ WP UQIIGVVQ FKUVKPVQ FCK VTCFWVVQTK KPVGTRTGVK COOKPKUVTCVQTK FK EQPFQOKPKQ UQEK VKVQNCTG FK RTQRTK TCRRQTVK IKWTKFKEK G FK WP RTQRTKQ GEE . QIIGVVQ FGNN CVVKXKV¡ © FK VKRQ VGEPKEQ URGEKC RCVTKOQPKQ NKUVKEQ HQTPKVWTC FK RCTGTK IKWFK\KQ FK HCVVKDKNKV¡ RTQ Sono società di persone IGVVC\KQPG FK QRGTG IGUVKQPG CUUQEKCVC FK WឹEK NC DQTCVQTK Q UVWFK RTQHGUUKQPCNG OGPVTG NG CVVKXKV¡ FK VK • -B TPDJFU TFNQMJDF RQ UVTGVVCOGPVG TKUGTXCVG CF WP RTQHGUUKQPKUVC KUETKV VQ CF WP CNDQ UQPQ PGNNC EQORGVGP\C FGN UKPIQNQ RTQ • MB TPDJFU JO OPNF DPMMFUUJWP S.n.c. HGUUKQPKUVC CUUQEKCVQ #NNG UQEKGV¡ VTC RTQHGUUKQPKUVK RQUUQPQ HCT RCTVG CPEJG EQNNCDQTCVQTK PQP RTQHGUUKQ • MB TPDJFU JO BDDPNBOEJUB TFNQMJDF S.a.s. PKUVK RWTEJª KN EQPVTQNNQ FGNNC UQEKGV¡ TKOCPIC CK UQEK RTQHGUUKQPKUVK Sono società di capitali • MB TPDJFU QFS B[JPOJ S.p.A. • MB TPDJFU B SFTQPOTBCJMJU MJNJUBUB S.r.l. • MB TPDJFU B SFTQPOTBCJMJU MJNJUBUB TFNQMJણDBUB S.s.r.l Q S.r.l.s • MB TPDJFU JO BDDPNBOEJUB QFS B[JPOJ S.a.p.a. Sono società cooperative NG UQEKGV¡ ECTCVVGTK\\CVG FC UEQRQ OWVWCNKUVKEQ 6WVVG NG UQEKGV¡ EQQRGTCVKXG JCPPQ RGTUQPCNKV¡ IKWTKFKEC G FGXQPQ UGIWKTG NG PQTOG EQPVCDKNK G FK DKNCPEKQ FGNNG RGTUQPG IKWTKFKEJG EQP N CIIKWPVC FGNNC UQTXGINKCP\C FGN /KPKUVGTQ FGN .CXQTQ FGិPKVC KPXGEG società consortile N QTICPK\\C\KQPG EQ UVKVWKVC VTC KORTGPFKVQTK FGNNQ UVGUUQ TCOQ Q FK CVVKXK V¡ EQPPGUUG RGT NC FKUEKRNKPC Q RGT NQ UXQNIKOGPVQ FK FGVGTOKPCVG HCUK FGNNG TKURGVVKXG KORTGUG

• 4PDJFU EJ GBUUP RGT NC EQUVKVW\KQPG FK UQEKGV¡ FK RGT UQPG PQP © PGEGUUCTKQ N CVVQ UETKVVQ +P OCPECP\C FK SWGUVQ UK RCTNC FK TPDJFU EJ GBUUP EJG XKGPG TGIQNCVC FCNNG PQTOG FGNNC UQEKGV¡ UGORNKEG UG PQP EQOOGT EKCNG Q UG EQOOGTEKCNG EQOG WPC UQEKGV¡ KP PQOG EQNNGVVKXQ KTTGIQNCTG = ? • 4PDJFU PDDVMUB © WPC UQEKGV¡ EQUVKVWKVC FC UQEK EJG PQP XQINKQPQ TKXGNCTPG N GUKUVGP\C CNN GUVGTPQ 5QNK VCOGPVG VTCOKVG WPC UQEKGV¡ QEEWNVC K UQEK VGPFQPQ C EQPUGIWKTG DGPGិEK UGITGVCOGPVG RGTVCPVQ CN FK HWQTK FK QIPK TGIQNC Q EQPVTQNNQ = ? • 6CNXQNVC UK RCTNC FK TPDJFU BQQBSFOUF © DGPG RTGEK UCTG EJG KP SWGUVQ ECUQ PQP UK VTCVVC FK WPC QTICPK\ \C\KQPG UQEKGVCTKC OC EK UK TKHGTKUEG CNNC UKVWC\KQPG PGNNC SWCNG KN EQORQTVCOGPVQ FK VCNWPK UQIIGVVK EJG

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PQP RQUUQPQ GUUGTG IKWTKFKECOGPVG FGិPKVK UQEK KP IGPGTC PGK VGT\K EJG GPVTCPQ KP EQPVCVVQ EQP SWGUVK N CឹFCOGPVQ PGNN GUKUVGP\C FK WPC UQEKGV¡ KP TGCNV¡ KPGUKUVGPVG

1.2 Diritto dell'UE 1.2.1

Tipi di società

• 4PDJFU FVSPQFB PCUEG PGN RGT RGTOGVVGTG KN UWRGTCOGPVQ FGN FKTKVVQ UQEKGVCTKQ FGK FKXGTUK UVC VK OGODTK FGNN 7PKQPG GWTQRGC G FK TGPFGTG FKTGV VCOGPVG CRRNKECDKNK G QOQIGPGG CNEWPG PQTOG CNNG UQEKGV¡ EJG CFQVVGTCPPQ NQ UVCVWVQ FK 5' UQEKGV¡ GW TQRGC 2GT VCNK UQEKGV¡ NC RCTVGEKRC\KQPG © GURTGUUC FC VKVQNK C\KQPCTK EQP WP ECRKVCNG UQEKCNG FK CNOGPQ GWTQ .C EQUVKVW\KQPG © RQUUKDKNG RGT HWUKQ PG FK FWG UQEKGV¡ FK UVCVK FKXGTUK Q CVVTCXGTUQ NC ETGC \KQPG FK JQNFKPI EQOWPG Q CPEQTC CVVTCXGTUQ WPC VTCUHQTOC\KQPG FK WPC UQEKGV¡ FK ECRKVCNK Q UG WPC UQEKGV¡ RQUUKGFG WPC ិNKCNG CNN GUVGTQ RGT CNOGPQ FWG CPPK CUUQIIGVVCVC CNNG TGIQNG FGN RCGUG NQECNG #NNQ UVCVWVQ FGNNC 5' RQUUQPQ CRRTQFCTG UKC NG UQEKGV¡ RGT C\KQPK EJG NG UTN • 4PDJFU DPPQFSBUJWB FVSPQFB

1.3 Note = ? )KCP (TCPEQ %CORQDCUUQ /CPWCNG FK FKTKVVQ EQOOGTEKC NG .CXKU 76'6 R +5$0

1.4 Voci correlate • #OOKPKUVTCVQTG FK UQEKGV¡ • &KTKVVQ UQEKGVCTKQ • *QNFKPI • +ORTGUC • 5EQRQ UQEKCNG • (WUKQPG FKTKVVQ EQOOGTEKCNG KVCNKCPQ • 5EKUUKQPG UQEKGVCTKC • 5QEKGV¡ FK EQOQFQ • %CRKVCNG UQEKCNG GEQPQOKC

1.5 Altri progetti •

Wikiversità EQPVKGPG KPHQTOC\KQPK UWNNG società

•

Wikimedia Commons EQPVKGPG KOOCIKPK Q CNVTK ិNG UWNNG società

1.6 Collegamenti esterni • .C UEGNVC FGN VKRQ FGNN KORTGPFKVQTG

FK

KORTGUC

FC

RCTVG

Capitolo 2

Società di persone .G società di persone UQPQ UQEKGV¡ FGិPKVG VCNK KP SWCPVQ KP GUUG RTGXCNG N GNGOGPVQ UQIIGVVKXQ TCRRTGUGPVCVQ FCK UQEK TKURGVVQ CN ECRKVCNG

• EQPIKWPVKXC SWGUVQ UKIPKិEC EJG RGT KN EQORKOGPVQ FK QIPK CVVQ © PGEGUUCTKQ KN EQPUGPUQ FK VWVVK INK CO OKPKUVTCVQTK UCNXQ KP ECUK FK GOGTIGP\C RGT GXKVC TG FCPPK CNNC UQEKGV¡ KN RQVGTG FK KPVGTXGPVQ FK QIPK COOKPKUVTCVQTG G SWKPFK UK RCTNC FK RQVGTG FK ិTOC EQPIKWPVC

.G UQEKGV¡ FK RGTUQPG PQP CESWKUVCPQ OCK NC RGTUQPCNKV¡ IKWTKFKEC EQUC EJG KPXGEG CXXKGPG RGT NG UQEKGV¡ FK ECRK VCNK OC © UGORTG RTGUGPVG WP EGTVQ ITCFQ FK UGRCTC\KQPG RCVTKOQPKCNG VTC KN RCVTKOQPKQ FGNNC UQEKGV¡ G SWGNNQ FGN UQEKQ EJG XCTKC C UGEQPFC FGN VKRQ EQPUKFGTCVQ

• FKUIKWPVKXC UG XKGPG CFQVVCVQ SWGUVQ OQFGNNQ QIPK COOKPKUVTCVQTG RW³ EQORKGTG SWCNUKCUK CVVQ UCNXQ KN RQVGTG FK QIPK CNVTQ COOKPKUVTCVQTG FK RQTTG WP XGVQ

CVVQ HQTOCNG KP ITCFQ FK DNQEECTG WPC FGNKDGTC\KQ PG COOKPKUVTCVKXC RTGXGPVKXQ RGT WP UKPIQNQ CVVQ G SWKPFK UK RCTNC FK RQVGTG FK ិTOC FKUIKWPVC SWGUVC NC UKVWC\KQPG UVCPFCTF EJG UCNXQ FKXGTUC RCVVWK\KQPG © RTGXKUVC RGT NG 5 P E

2.1 Tipologia &CN RWPVQ FK XKUVC HQTOCNG K VKRK FK UQEKGV¡ FK RGTUQPG UQPQ VTG

• UQEKGV¡ UGORNKEG 5 U UQPQ HQTOCVG FC WPC RNW TCNKV¡ FK UQEK EJG TKURQPFQPQ UQNKFCNOGPVG G .G 5QEKGV¡ FK RGTUQPG CIKUEQPQ UQVVQ WPC TCIKQPG UQEKCNG KNNKOKVCVCOGPVG RGT NG QDDNKIC\KQPK UQEKCNK EQUVKVWKVC FCN PQOG FK WPQ Q RKº UQEK EQP N KPFKEC\KQPG FGN TCRRQTVQ UQEKCNG 2GT NG 5 C U NC TCIKQPG UQEKCNG FGXG • UQEKGV¡ KP PQOG EQNNGVVKXQ 5 P E EQPVGPGTG KN PQOG FK WPQ Q RKº UQEK CEEQOCPFCVCTK • 5QEKGV¡ KP CEEQOCPFKVC UGORNKEG 5 C U UQPQ EC TCVVGTK\\CVG FCNNC RTGUGP\C FK FWG FKXGTUG ECVGIQTKG 3WGUVK VKRK FK UQEKGV¡ UK EQUVKVWKUEQPQ RGT UETKVVWTC RTKXCVC FK UQEK K UQEK CEEQOCPFCVCTK G K UQEK CEEQOCPFCPVK CWVGPVKECVC FC WP 0QVCKQ QRRWTG RGT CVVQ RWDDNKEQ . CVVQ EQUVKVWVKXQ FGXG GUUGTG RQK FGRQUKVCVQ C EWTC FGN 0QVCKQ 0QP UQPQ EQPUKFGTCDKNK UQEKGV¡ FK RGTUQPG CPEJG UG C GUUG RGT N KUETK\KQPG PGN TGIKUVTQ FGNNG KORTGUG 'PVTQ IKQT PK QEEQTTG KPQNVTG EQOWPKECTG CNN #IGP\KC FGNNG 'PVTCVG URGUUQ CEEQOWPCVG N KPK\KQ FGNN CVVKXKV¡ RGT HCTUK CVVTKDWKTG KN PWOGTQ FK RCTVKVC • N KORTGUC HCOKNKCTG FQXG EQP N KORTGPFKVQTG EQNNCDQ +8# TCPQ CPEJG K HCOKNKCTK • N KORTGUC EQPKWICNG GUGTEKVCVC FCK EQPKWIK

2.2.2 Soci

2.2 Caratteristiche 2.2.1

0GNNG 5 P E VWVVK K 5QEK UQPQ TGURQPUCDKNK KNNKOKVCVCOGPVG G UQNKFCNOGPVG RGT NG QDDNKIC\KQPK UQEKCNK PGNNG 5 C U UQPQ RTGUGPVK FWG FKUVKPVG ECVGIQTKG FK 5QEK

Amministrazione

(GTOQ TGUVCPFQ EJG NC SWCNKិEC FK COOKPKUVTCVQTG © UVTGVVCOGPVG EQNNGICVC CNNC TGURQPUCDKNKV¡ UQNKFCNG G KNNK OKVCVC RGT NG QDDNKIC\KQPK UQEKCNK G SWKPFK PQP RQUUQ PQ GUUGTG COOKPKUVTCVQTK K UQEK CEEQOCPFCPVK FK 5 C U UCNXQ RGTFGTG KN DGPGិEKQ FGNNC TGURQPUCDKNKV¡ NKOKVCVC N COOKPKUVTC\KQPG FGNNG UQEKGV¡ FK RGTUQPG RW³ GUUGTG FK FWG VKRK

UQEK CEEQOCPFCVCTK INK COOKPKUVTCVQTK EJG TKURQP FQPQ UQNKFCNOGPVG G KNNKOKVCVCOGPVG UQEK CEEQOCPFCPVK EQNQTQ EJG HQTPKUEQPQ KN RCVTK OQPKQ FGNNC UQEKGV¡ K SWCNK TKURQPFQPQ PGK NKOKVK FGNNC RCTVGEKRC\KQPG

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2.2.3

Responsabilità dei soci

.C TGURQPUCDKNKV¡ FGK UQEK PGK EQPHTQPVK FGNNG QDDNKIC\KQPK UQEKCNK ©

• GPVKV¡ FGNNG KOOQDKNK\\C\KQPK G FKOGPUKQPK PGEGUUC TKG RGT N CVVKXKV¡ FGNN KORTGUC N COOQPVCTG RW³ GU UGTG FKXGTUQ PGNNG KORTGUG EQOOGTEKCNK TKURGVVQ C SWGNNQ FK UGTXK\K G KPFWUVTKCNK

KNNKOKVCVC RGTEJª RGT NG QDDNKIC\KQPK UQEKCNK K 5QEK 2.3.1 Le fonti di finanziamento TKURQPFQPQ PQP UQNQ PGK NKOKVK FGNNC SWQVC EQPHGTKVC OC CPEJG EQP VWVVQ KN RCVTKOQPKQ RGTUQPCNG +N ECRKVCNG RTQRTKQ © HQTOCVQ FCK EQPHGTKOGPVK KP PCVW UQNKFCNG KP SWCPVQ K ETGFKVQTK FGNNC 5QEKGV¡ RQUUQPQ TC EJG N KORTGPFKVQTG Q K UQEK CRRQTVCPQ PGNN KORTGUC CN TKXCNGTUK RGT N KPVGTQ COOQPVCTG FGN NQTQ ETGFKVQ UWN OQOGPVQ FGNNC EQUVKVW\KQPG +N ECRKVCNG RTQRTKQ © RCVTKOQPKQ FK WPQ SWCNUKCUK FGK 5QEK K SWCNK HCVVQ UCNXQ KN TGITGUUQ TKURQPFQPQ N WPQ RGT N CNVTQ • UQIIGVVQ FKTGVVCOGPVG CN TKUEJKQ F KORTGUC KPHCVVK PQP XK © CNEWP XKPEQNQ FK TKODQTUQ RGT INK KPXGUVKVQTK UWUUKFKCTKC RGTEJª GUUC UECVVC UQNQ UG KN RCVTKOQPKQ UQEKCNG © KPUWឹEKGPVG C RCICTG K ETGFKVQTK FGNNC 5Q • PQP UQIIGVVQ C TGOWPGTC\KQPG QDDNKICVQTKC EKGV¡ K 5QEK IQFQPQ SWKPFK FGN DGPGិEKQ FGNNC RTG • PQP XKPEQNCVQ C UECFGP\C XGPVKXC GUEWUUKQPG FGK DGPK UQEKCNK 6CNG DGPGិEKQ QRGTC RQK EQP FKXGTUQ ITCFQ FK KPVGPUKV¡ C UGEQP FC EJG UK VTCVVK FK UQEKGV¡ UGORNKEG Q FK UQEKGV¡ KP +N ECRKVCNG FK FGDKVQ © EQUVKVWKVQ FCK ិPCP\KCOGPVK EJG PQOG EQNNGVVKXQ Q UQEKGV¡ KP CEEQOCPFKVC UGORNKEG N C\KGPFC CESWKUKUEG EQP K VKVQNK FK FGDKVQ FC ិPCP\KCVQTK UQNVCPVQ PGINK WNVKOK FWG OQFGNNK KPHCVVK KN DGPGិ GUVGTPK EQOG NC DCPEC Q UQEKGV¡ ិPCP\KCTKG 8K UQPQ FWG EKQ FK RTGXGPVKXC GUEWUUKQPG FGN RCVTKOQPKQ UQEKCNG VKRK FK FGDKVK QRGTC CWVQOCVKECOGPVG RQPGPFQUK EKQ© EQOG WPC EQPFK\KQPG FK RTQEGFKDKNKV¡ FGNN C\KQPG GUGEWVKXC PGK • FGDKVK FK TGIQNCOGPVQ EJG UQPQ EQUVKVWKVK FCNNG FKNC TKIWCTFK FGN UQEKQ EQP TGNCVKXQ QPGTG RGT KN ETGFKVQ \KQPK EQPEGUUG CNN C\KGPFC FCK HQTPKVQTK CF GUGORKQ TG UQEKCNG FK RTQXCTG N KPUWឹEKGP\C FGN RCVTKOQPKQ NG ECODKCNK 2 & ECODKCNK RCUUKXG RCICOGPVQ FK UQEKCNG IK¡ CIITGFKVQ 0GN ECUQ FK UQEKGV¡ UGORNK CEEQPVK CK HQTPKVQTK 2 & HQTPKVQTK E CEEQPVK EG KPXGEG KN ETGFKVQTG RW³ KOOGFKCVCOGPVG CIKTG PGK EQPHTQPVK FGN UQEKQ KN SWCNG RW³ UQNQ RCTCNK\\C • FGDKVK FK ិPCP\KCOGPVQ EJG EQORTGPFQPQ VWVVK K ិ TG N C\KQPG EQP WP GEEG\KQPG XQNVC C FKOQUVTCTG EJG PCP\KCOGPVK EJG N GUVGTPQ EQPEGFG CNN C\KGPFC CF GUKUVQPQ CNVTK DGPK UQEKCNK UWK SWCNK KN ETGFKVQTG RW³ GUGORKQ OWVWK 2 & OWVWK RCUUKXK ནCIGXQNOGPVG UQFFKUHCTUKཔ +N ECRKVCNG FK FGDKVQ ©

2.3 Finanziamento + ិPCP\KCOGPVK PGNNG UQEK©V¡ FK RGTUQPG UQPQ EQUVKVWKVK FC ECRKVCNK PGEGUUCTK RGT NQ UXQNIKOGPVQ FGN RTQEGUUQ RTQ FWVVKXQ G RGT NC TGCNK\\C\KQPG FGINK KPXGUVKOGPVK C NWPIQ VGTOKPG . COOQPVCTG FGK ិPCP\KCOGPVK PGEGUUCTK CNN KORTGUC FKRGPFG FC FKXGTUK HCVVQTK

• UQIIGVVQ C TGOWPGTC\KQPG QDDNKICVQTKC CN OQOGPVQ FGNNC UECFGP\C FGN RTGUVKVQ UK © QDDNKICVK C RCICTG WPC SWQVC FK KPVGTGUUK • UQIIGVVQ CNN QDDNKIQ FGN TKODQTUQ C UECFGP\C • UQIIGVVQ KP XKC UGEQPFCTKC CN TKUEJKQ F KORTGUC KP ECUQ FK HCNNKOGPVQ FGNN C\KGPFC XGPIQPQ XGPFWVK VWV VK K DGPK FGNN C\KGPFC G XGPIQPQ UQFFKUHCVVK VWVVK K FGDKVQTK

• FKXGTUC FKUVTKDW\KQPG PGN VGORQ FGK ីWUUK G FGK EQ UVK FGK TKECXK EKQ© EJG XGPIQPQ UQUVGPWVK EQUVK EJG .G HQPVK FK ិPCP\KCOGPVQ RQUUQPQ EQODKPCTUK HTC FK NQTQ TKEJKGFQPQ WPC FKURQPKDKNKV¡ ិPCP\KCTKC UQNQ KP WP G RQUUQPQ GUUGTG OQOGPVQ UWEEGUUKXQ UK CXTCPPQ K TKECXK FGTKXCPQ FCNNC XGPFKVC FGK RTQFQVVK Q FGNNG OGTEK • EQORNGOGPVCTK EJG UK EQORNGVCPQ C XKEGPFC CF GUGORKQ KN ECRKVCNG FK FGDKVQ G SWGNNQ RTQRTKQ • UWEEGUUKQPG RKº Q OGPQ TGIQNCTG FK GPVTCVG G WUEKVG HQTOCPQ KN ECRKVCNG UQEKCNG KN PQTOCNG UWUUGIWKTUK FK GPVTCVG G WUEKVG RW³ GUUGT OQFKិECVQ RGT GUGORKQ EQP NG FKNC\KQPK EQPEGUUG CK ENKGPVK

• CNVGTPCVKXG UK UEGINKG KP DCUG CN ECRKVCNG FK FGDKVQ G SWGNNQ RTQRTKQ

• FKXGTUC XGNQEKV¡ FK TKVQTPQ FGK HCVVQTK RTQFWVVKXK INK GNGOGPVK FGNN CVVKXQ EKTEQNCPVG OGTEK OCVGTKG .C UEGNVC FGNNG HQPVK FK ិPCP\KCOGPVQ FKRGPFG FC FKXGTUK RTKOG GEE UK VTCUHQTOCPQ TCRKFCOGPVG KP NKSWKFKV¡ HCVVQTK

"-53* 130(&55* • NC PGEGUUKV¡ FGNN KORTGUC FK GXKVCTG UKVWC\KQPK FK FKRGPFGP\C GEEGUUKXC PGK EQPHTQPVK FGK ិPCP\KCVQTK • KN EQUVQ FGK ិPCP\KCOGPVK • NC FWTCVC FGK ិPCP\KCOGPVK • NC HQTOC IKWTKFKEC FGNN KORTGUC

2.4 Altri progetti •

Wikiversità EQPVKGPG KPHQTOC\KQPK UWNNG Società di persone

Capitolo 3

Società di capitali .G società di capitali UQPQ NC 5 R # UQEKGV¡ RGT C\KQPK • IGUVKQPG EQP OGVQFQ EQNNGIKCNG C RTKPEKRKQ OCI NC 5 C R # UQEKGV¡ KP CEEQOCPFKVC RGT C\KQPK NC 5 T N IKQTKVCTKQ NG FGEKUKQPK XGPIQPQ RTGUG EQNNGIKCNOGP

UQEKGV¡ C TGURQPUCDKNKV¡ NKOKVCVC NC 5 T N U UQEKGV¡ C TG VG EQP FKTKVVK FK XQVQ RTQRQT\KQPCVK CNN GPVKV¡ FGNNC URQPUCDKNKV¡ NKOKVCVC UGORNKិECVC 5QPQ HQTOG IKWTKFKEJG RCTVGEKRC\KQPG CN ECRKVCNG UQEKCNG CUUWPVG FC KORTGUG FK OGFKG G ITCPFK FKOGPUKQPK QRGTCP VK PGK FKXGTUK UGVVQTK RTQFWVVKXK 5QPQ UQEKGV¡ FGិPKVG VCNK .G UQEKGV¡ FK ECRKVCNK UK FKXKFQPQ KP KP SWCPVQ KP GUUG N GNGOGPVQ FGN ECRKVCNG JC WPC RTGXCNGP \C EQPEGVVWCNG G PQTOCVKXC TKURGVVQ CNN GNGOGPVQ UQIIGV • UQEKGV¡ RGT C\KQPK 5 R # VKXQ TCRRTGUGPVCVQ FCK UQEK .C RCTVGEKRC\KQPG FGK UQEK CN ECRKVCNG UQEKCNG RW³ GUUGTG TCRRTGUGPVCVC FC C\KQPK Q FC • UQEKGV¡ KP CEEQOCPFKVC RGT C\KQPK 5 C R C SWQVG C UGEQPFC FGNNC URGEKិEC VKRQNQIKC UQEKGVCTKC • UQEKGV¡ C TGURQPUCDKNKV¡ NKOKVCVC 5TN • UQEKGV¡ C TGURQPUCDKNKV¡ NKOKVCVC UGORNKិECVC 5TNU

3.1 Caratteristiche

I TITOLI AZIONARI NG C\KQPK UQPQ VKVQNK TCRRTGUGP VCVKXK FK WPC SWQVC FGN ECRKVCNG FGNNC UQEKGV¡ RGT C\KQPK Q KP CEEQOCPFKVC RGT C\KQPK • RGTUQPCNKV¡ IKWTKFKEC G CWVQPQOKC RCVTKOQPKCNG RGT .G C\KQPK QTFKPCTKG TCRRTGUGPVCPQ KN VKRQ FK C\KQPG RKº HGVVC NC UQEKGV¡ TKURQPFG UQNVCPVQ EQP KN UWQ EQOWPG G FCPPQ CK UQEK K UGIWGPVK FKTKVVK RCVTKOQPKQ = ? (CPPQ GEEG\KQPG NG U C R C FQXG K UQEK CEEQOCPFCPVK UQPQ QDDNKICVK UQNVCPVQ PGK NKOK • FKTKVVQ FK XQVQ PGNNG CUUGODNGG UVTCQTFKPCTKG QTFKPC VK FGNNC SWQVC FGN ECRKVCNG UQEKCNG UQVVQUETKVVC OGP TKG VTG K UQEK CEEQOCPFCVCTK TKURQPFQPQ UQNKFCNOGPVG G KNNKOKVCVCOGPVG • FKTKVVQ FK RCTVGEKRC\KQPK CINK WVKNK

.G ECTCVVGTKUVKEJG FGNNG UQEKGV¡ FK ECRKVCNK UQPQ

• TGURQPUCDKNKV¡ FGK UQEK RGT NG QDDNKIC\KQPK UQEKCNK NK • FKTKVVQ FK UQVVQUETKXGTG EQP RTGEGFGP\C GXGPVWCNK OKVCVC K UQEK TKURQPFQPQ RGT NG QDDNKIC\KQPK CUUWP CWOGPVK FK ECRKVCNG VG FCNNC UQEKGV¡ PGK NKOKVK FGNNG C\KQPK Q SWQVG UQV VQUETKVVG KP ECUQ FK KPUQNXGP\C FGNNC UQEKGV¡ K ETG • FKTKVVQ C RGTEGRKTG WPC SWQVC RTQRQT\KQPCNG CN FKVQTK PQP RQUUQPQ TKXCNGTUK UWN RCVTKOQPKQ RGTUQ RCVTKOQPKQ PGVVQ KP ECUQ FK NKSWKFC\KQPG FGNNC PCNG FGK UKPIQNK UQEK 7P GEEG\KQPG C SWGUVQ RTKPEK UQEKGV¡ RKQ UK XGTKិEC SWCPFQ KN UQEKQ ិTOC FGNNG ិFGKWUUKQPK C ICTCP\KC FK RTGUVKVK CNNC UQEKGV¡ KP SWGN ECUQ KN Esistono vari tipi di azioni: ETGFKVQTG RW³ TKXCNGTUK UWN RCVTKOQPKQ RGTUQPCNG FGN UQEKQ ិFGKWUUQTG • RQVGTG FK COOKPKUVTC\KQPG UXKPEQNCVQ FCNNC SWCNKV¡ FK UQEKQ KN UQEKQ RW³ UQNQ GUGTEKVCTG HWP\KQPK FK EQP VTQNNQ G FK RCTVGEKRC\KQPG CF WVKNK G RGTFKVG G EQPVTK DWKTG EQP KN UWQ XQVQ RTQRQT\KQPCNG CNNG C\KQPK SWQVG RQUUGFWVG C UEGINKGTG INK COOKPKUVTCVQTK

• C\KQPK RTKXKNGIKCVG CN VKVQNCTG © EQPUGPVKVQ KN FKTKV VQ FK XQVQ UQNQ PGNNG CUUGODNGG UVTCQTFKPCTKG VCNK C\KQPK EQPUGPVQPQ CK UQEK WP CឺWGP\C NKOKVCVC UWNNC IGUVKQPG • C\KQPK FK TKURCTOKQ GUUGPFQ RTKXG FGN FKTKVVQ FK XQVQ PQP EQPUGPVQPQ CNEWPC KPីWGP\C UWNNC IGUVKQPG OC IQFQPQ FGN FKTKVVQ FK QR\KQPG

• QTICPK\\C\KQPG FK IGPGTG EQTRQTCVKXQ EQP QTICPK FG ិPKVK FCNNC NGIIG UKC PGNNC VKRQNQIKC EJG PGNNG HWP \KQPK CUUGODNGC FGK UQEK COOKPKUVTCVQTK EQNNGIKQ UKPFCECNG

• C\KQPK URGEKCNK ETGCVG FCNNQ UVCVWVQ FGNNC UQEKGV¡

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3.2 Le società per azioni 0GNNG UQEKGV¡ RGT C\KQPK 5 R # KN ECRKVCNG UQEKCNG © TCR RTGUGPVCVQ FC C\KQPK EQP WP XCNQTG OKPKOQ KP GWTQ RCTK C FCN .G UQEKGV¡ RGT C\KQPK RQUUQPQ GOGV VGTG XCTKG ECVGIQTKG FK C\KQPK QTFKPCTKG RTKXKNGIKCVG FK IQFKOGPVQ UGP\C XQVQ EQP XQVQ NKOKVCVQ FK TKURCTOKQ .G UQEKGV¡ RGT C\KQPK UK FKUVKPIWQPQ KP • UQEKGV¡ EJG HCPPQ TKEQTUQ CN OGTECVQ FGN ECRKVCNG FK TKUEJKQ QXXGTQ UQEKGV¡ EJG GOGVVQPQ C\KQPK FKាWUG VTC KN RWDDNKEQ KP OCPKGTC TKNGXCPVG © KN TGIQNCOGP VQ FGNNC %QPUQD EJG UVCDKNKUEG KP DCUG CN PWOGTQ FGK UQEK G CNN COOQPVCTG FGN RCVTKOQPKQ PGVVQ FGNNC UQ EKGV¡ EQUC UK FGDDC GាGVVKXCOGPVG KPVGPFGTG RGT ནTK NGXCPVGཔ 3WGUVG UQEKGV¡ UK FKUVKPIWQPQ C NQTQ XQNVC KP UQEKGV¡ SWQVCVG UQEKGV¡ SWQVCVG PGK OGTECVK TGIQ NCOGPVCVK EJG FK UQNKVQ PQP QRGTCPQ EQOG UQEKGV¡ UKPIQNG OC UQPQ RKWVVQUVQ KPUGTKVG KP WP ITWRRQ FK KORTGUG G UQEKGV¡ PQP SWQVCVG UQEKGV¡ EJG PQP TK EQTTQPQ CNNC SWQVC\KQPG OC UQPQ VWVVCXKC ནCRGTVGཔ CN OGTECVQ FGN ECRKVCNG FK TKUEJKQ KP SWCPVQ JCPPQ C\KQPK FKាWUG KP OCPKGTC TKNGXCPVG RTGUUQ KN RWDDNK EQ 6TC NG UQEKGV¡ SWQVCVG KPQNVTG UK FKUVKPIWG VTC UQEKGV¡ C TKUVTGVVC DCUG C\KQPCTKC G UQEKGV¡ EQP C\KQ PCTKCVQ FKាWUQ EJG EQKPXQNIQPQ UW UECNC FK OCUUC C\KQPKUVK FGVVK ནTKURCTOKCVQTKཔ

• FKUEKRNKPC FGNNC TCRRTGUGPVCP\C G FGNGIC PGNN GUGTEK\KQ FGN FKTKVVQ FK XQVQ G XQVQ RGT EQTTKURQPFGP\C • HWP\KQPK FK EQPVTQNNQ EQPVCDKNG G FK IGUVKQPG FGNNC UQEKGV¡ GUGTEKVCVK FCNNC %QPUQD %QOOKUUKQPG PC \KQPCNG RGT NG UQEKGV¡ G NC DQTUC EQP RCTVKEQNCTG TKIWCTFQ CK FQEWOGPVK FK DKNCPEKQ 6CNK PQTOG UQPQ RQUVG RCTVKEQNCTG ICTCP\KC FGINK KPXGUVK VQTK KP NKPGC CPEJG EQP SWCPVQ UVCDKNKVQ FCNN CTV FGN NC %QUVKVW\KQPG ན.C 4GRWDDNKEC KPEQTCIIKC G VWVGNC KN TKURCTOKQ KP VWVVG NG UWG HQTOGཔ

3.3 La società in accomandita per azioni

.G UQEKGV¡ KP CEEQOCPFKVC RGT C\KQPK U C R C TCRRTGUGP VCPQ WPC FGTKXC\KQPG FGNNG UQEKGV¡ RGT C\KQPK UQPQ ECTCV VGTK\\CVG FCNNC RTGUGP\C FK FWG ECVGIQTKG FK UQEK K UQEK CEEQOCPFCVCTK EJG TKURQPFQPQ UQNKFCNOGPVG G KNNKOKVCVC OGPVG FGK FGDKVK UQEKCNK GF JCPPQ NC SWCNKិEC FK COOKPK UVTCVQTK FGNNC UQEKGV¡ G K UQEK CEEQOCPFCPVK EJG TKURQP FQPQ NKOKVCVCOGPVG CNNG SWQVG UQVVQUETKVVG G PQP RQUUQPQ UXQNIGTG NG HWP\KQPK VKRKEJG FGINK COOKPKUVTCVQTK .C EQ UVKVW\KQPG CXXKGPG EQP CVVQ RWDDNKEQ EJG FGXG KPFKECTG • UQEKGV¡ EJG PQP HCPPQ TKEQTUQ CN OGTECVQ FGK ECRKVCNK QNVTG SWCPVQ TKEJKGUVQ CNNཐCTV FGN E E RGT NG UQEKGV¡ FK TKUEJKQ UQEKGV¡ EJG PQP HCPPQ TKEQTUQ CN RWDDNKEQ RGT C\KQPK K UQEK CEEQOCPFCVCTK FGNNC UQEKGV¡ TKURCTOKQ UK VTCVVC FK UQEKGV¡ ནEJKWUGཔ HQTOCVG FC WP # VWVGNC FGK VGT\K KP OQFQ FC TGPFGTG KOOGFKCVC NཐKFGP TKUVTGVVQ PWOGTQ FK UQEK VKិEC\KQPG FK CNOGPQ WPQ FGINK COOKPKUVTCVQTK KN EWK RC VTKOQPKQ XC CF KPVGITCTG SWGNNQ UQEKCNG NC FGPQOKPC\KQ +PQNVTG RGT NGIIG JCPPQ ECTCVVGTG F KORTGUC GUGTEKVCVC FC PG UQEKCNG FGXG GUUGTG EQUVKVWKVC FCN PQOG FK WPQ Q RKº UQEKGV¡ RGT C\KQPK NG KORTGUG FK KPVGTOGFKC\KQPG OQDK CEEQOCPFCVCTK EQP N KPFKEC\KQPG FK 5 C R C NKCTG KORTGUG EJG PGNN KPVGTGUUG FGINK KPXGUVKVQTK QRGTC PQ UWK OGTECVK ិPCP\KCTK EQP UVTWOGPVK ិPCP\KCTK FGិPK +N PQVCKQ GPVTQ IKQTPK RTQXXGFG CN FGRQUKVQ FGNNཐCVVQ EQ VK EQOG ནXCNQTK PGIQ\KCDKNK UWN OGTECVQ FGK ECRKVCNKཔ GF UVKVWVKXQ RTGUUQ Nཐ7ឹEKQ FGN TGIKUVTQ FGNNG +ORTGUG G CNNC GURTGUUCOGPVG TKXQNVK CNNC TCEEQNVC FGN TKURCTOKQ UW NCT EQPVGUVWCNG KUETK\KQPG FGNNC UQEKGV¡ RTGUUQ NQ UVGUUQ 7ឹ IC UECNC .G KORTGUG FK KPVGTOGFKC\KQPG OQDKNKCTG UQPQ EKQ EQP NཐKUETK\KQPG NC UQEKGV¡ CESWKUKUEG RGTUQPCNKV¡ IKW DCPEJG KORTGUG FK CUUKEWTC\KQPG UQEKGV¡ FK IGUVKQPG FGN TKFKEC . COOKPKUVTC\KQPG FGNNC UQEKGV¡ KPHCVVK URGVVC FK TKURCTOKQ CPEJG FGVVG UQEKGV¡ CF KPXGUVKOGPVQ OQDKNKC FKTKVVQ CK UQEK CEEQOCPFCVCTK G NC ECTKEC FK COOKPKUVTCVQTG TG U K O 'UUG UQPQ UQEKGV¡ C\KQPCTKG C FKTKVVQ URGEKC © C VGORQ KPFGVGTOKPCVQ NG XKUVC NC RCTVKEQNCTG PQTOCVKXC EJG NG TKIWCTFC G EJG .ཐCUUGODNGC FGK UQEK JC NC HCEQNV¡ FK TGXQECTG KN OCPFCVQ RTGXGFG FK COOKPKUVTCVQTG RGT IKWUVC ECWUC KP CUUGP\C FGNNC SWC NG NཐCOOKPKUVTCVQTG TGXQECVQ JC FKTKVVQ CN TKUCTEKOGPVQ FGK • ICTCP\KG FK VTCURCTGP\C FGNNC RTQRTKGV¡ FGNNG CVVKXKV¡ FCPPK CTV E E .ཐCEEQOCPFCVCTKQ EJG EGUUC FCNNC G FGINK CUUGVVK C\KQPCTK EQP RCTVKEQNCTG TKIWCTFQ CNNC HWP\KQPG FK COOKPKUVTCVQTG RGT TGXQEC Q RGT TKPWPEKC C FKាGTGP\C FK SWCPVQ RTGXKUVQ RGT NG UQEKGV¡ KP CEEQOCP RCTVGEKRC\KQPK TKNGXCPVK FKVC UGORNKEG PQP © TGURQPUCDKNG RGT NG QDDNKIC\KQPK UQ • FKUEKRNKPC FGK TCRRQTVK FK ITWRRQ G FGINK CEEQTFK EKGVCTKG UQTVG FQRQ N KUETK\KQPG PGN TGIKUVTQ FGNNG KORTGUG RCTCUQEKCNK EJG RQUUQPQ KPVGTEQTTGTG VTC K UQEK FK FGNNC EGUUC\KQPG FCNN WឹEKQ CTV E E EQOCPFQ +N HWP\KQPCOGPVQ FGNNC UQEKGV¡ UK DCUC UWNNC EQORTGUGP\C FK VTG QTICPK NཐCUUGODNGC FGK UQEK EQUVKVWKVC FC GPVTCO • PWQXK FKTKVVK FGINK C\KQPKUVK FK OKPQTCP\C DG NG VKRQNQIKG FK UQEK G NG EWK OCIIKQTCP\G UK HQTOCPQ KP • QDDNKIJK KP OCVGTKC FK QាGTVG RWDDNKEJG FK CESWKUVQ DCUG CNNG SWQVG FK ECRKVCNG RQUUGFWVG KPFKRGPFGPVGOGPVG G FK UECODKQ FCNNQ UVCVWU FK CEEQOCPFCPVG Q CEEQOCPFCVCTKQ NཐQTICPQ

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COOKPKUVTCVKXQ EQORQUVQ FCK UQEK CEEQOCPFCVCTK CO OKPKUVTCVQTK FK FKTKVVQ FGNNC UQEKGV¡ CTV E E KN EQN NGIKQ UKPFCECNG QTICPQ FK EQPVTQNNQ FGNNC UQEKGV¡ #N ិPG FK ICTCPVKTPG NཐCWVQPQOKC G NཐKPFKRGPFGP\C PGNNG CUUGO DNGG FGK UQEK KP EWK UG PG GNGIIQPQ Q TGXQECPQ K OGODTK PQP JCPPQ FKTKVVQ FK XQVQ INK CEEQOCPFCVCTK CTV E E

.C 5 T N RTGUGPVC ECTCVVGTKUVKEJG KPVGTOGFKG VTC UQEKGV¡ FK ECRKVCNK G UQEKGV¡ FK RGTUQPG EQPFKXKFGPFQ EQP NG RTKOG NཐCWVQPQOKC RCVTKOQPKCNG RGTHGVVC EQP K UQEK EJG TKURQP FQPQ NKOKVCVCOGPVG CNNC RTQRTKC SWQVC FGNNG QDDNKIC\KQPK UQEKCNK G EQP NG UQEKGV¡ FK RGTUQPG NC HQTVG CWVQPQOKC UVC VWVCTKC PGNNC FKUEKRNKPC FGK TCRRQTVK KPVGTPK VTC UQEK +N ECRK VCNG UQEKCNG OKPKOQ © FK ࿊ UWFFKXKUQ KP SWQVG 5KC NG U C R C EJG NG U R C FGXQPQ RQUUGFGTG NG UGIWGPVK EJG CVVTKDWKUEQPQ C EKCUEWP UQEKQ WP RQVGTG RTQRQT\KQPCNG CNNC SWQVC RQUUGFWVC UCNXC FKXGTUC FKURQUK\KQPG FGNNཐCVVQ ECTCVVGTKUVKEJG EQUVKVWVKXQ 2QUUQPQ GUUGTG QIIGVVQ FK EQPHGTKOGPVQ CTV • KN ECRKVCNG UQEKCNG OKPKOQ © FK GWTQ E E VWVVK INK GNGOGPVK FGNN CVVKXQ UWUEGVVKDKNK FK XCNW VC\KQPG GEQPQOKEC FGPCTQ ETGFKVK DGPK OQDKNK GF KOOQ GWTQ RGT NG 5 R # DKNK OC CPEJG RTGUVC\KQPK FK QRGTC Q FK UGTXK\K KP HCXQTG • KN ECRKVCNG UQEKCNG © EQORQUVQ FC C\KQPK FGNNC UQEKGV¡ RGT NG SWCNK UK TKEJKGFG NC RTGUGPVC\KQPG FK • NG C\KQPK FGXQPQ GUUGTG FK WIWCNG XCNQTG OC RQU WPC RQNK\\C FཐCUUKEWTC\KQPG Q FK WPC ិFGKWUUKQPG DCPECTKC UQPQ CVVTKDWKTG FKXGTUK FKTKVVK C\KQPK QTFKPCTKG EJG ICTCPVKUEC INK QDDNKIJK CUUWPVK FCN UQEKQ RTKXKNGIKCVG EQP XQVQ NKOKVCVQ .G ECTCVVGTKUVKEJG FGNNG U T N UQPQ .Q UEKQINKOGPVQ FGNNC UQEKGV¡ KP CEEQOCPFKVC RGT C\KQPK RW³ CXXGPKTG QNVTG EJG RGT NG ECWUG EQOWPK CNNG CNVTG UQ EKGV¡ FK ECRKVCNK RGT WPC ECWUC URGEKិEC FGVVCVC FCNNཐCTV FGN E E EJG UVCDKNKUEG EJG SWCNQTC VWVVK INK COOKPK UVTCVQTK FGECFQPQ FCN NQTQ KPECTKEQ NC UQEKGV¡ UK UEKQINKG UG PGN VGTOKPG FK IKQTPK PQP UK UKC RTQXXGFWVQ CNNC NQTQ UQUVKVW\KQPG G K UQUVKVWVK PQP CDDKCPQ CEEGVVCVQ NC EC TKEC 2GT SWGUVQ NCUUQ FK VGORQ KN EQNNGIKQ UKPFCECNG PQ OKPC WP COOKPKUVTCVQTG RTQXXKUQTKQ CPEJG GUVTCPGQ CNNC UQEKGV¡ EQP KN EQORKVQ FK UXQNIGTG INK CVVK FK QTFKPCTKC COOKPKUVTC\KQPG .G ECWUG FK UEKQINKOGPVQ EQOWPK CNNG UQEKGV¡ FK ECRKVCNK

CTV FGN E E UQPQ KN FGEQTUQ FGN VGTOKPG KN EQPUG IWKOGPVQ FGNN QIIGVVQ UQEKCNG Q NC UQRTCXXGPWVC KORQUUK DKNKV¡ FK EQPUGIWKTNQ NཐKORQUUKDKNKV¡ FK HWP\KQPCOGPVQ Q NC TGKVGTCVC KPCVVKXKV¡ FC RCTVG FGNNཐCUUGODNGC NC TKFW\KQ PG FGN ECRKVCNG CN FK UQVVQ FGN OKPKOQ NGICNG HCVVC UCN XC NC RTGXKUKQPG FGNNཐCTVV E E TGNCVKXCOGPVG CN UWQ TGKPVGITQ NཐKORQUUKDKNKV¡ FK NKSWKFCTG NC SWQVC FGN UQEKQ TGEGFGPVG NC FGNKDGTC\KQPG FGNNཐCUUGODNGC G NG CNVTG ECW UG RTGXKUVG FCNNཐCVVQ EQUVKVWVKXQ FCNNQ UVCVWVQ G FCNNG NGIIK XKIGPVK

• KN ECRKVCNG UQEKCNG OKPKOQ © FK GWTQ GWTQ PGNNC UQEKGV¡ C TGURQPUCDKNKV¡ NKOKVCVC UGORNKិECVC • KN ECRKVCNG UQEKCNG © FKXKUQ KP SWQVG

• VWVVG NG SWQVG RQUUQPQ GUUGTG UQVVQUETKVVG QF CE SWKUKVG UWEEGUUKXCOGPVG FC WP WPKEQ UQEKQ UK RCT NC KP VCN ECUQ FK UQEKGV¡ C TGURQPUCDKNKV¡ NKOKVCVC WPKRGTUQPCNG • NG SWQVG RQUUQPQ GUUGTG FK KORQTVQ FKXGTUQ OC PQP RQUUQPQ GUUGTG QIIGVVQ FK UQNNGEKVC\KQPG CNN KPXGUVKOGPVQ FGN RWDDNKEQ TKURCTOKQ • K VKVQNK FK FGDKVQ GOGUUK FCNNC UQEKGV¡ RQUUQPQ GUUGTG UQVVQUETKVVK UQNVCPVQ FC KPXGUVKVQTK RTQHGUUKQPCNK

+N XCNQTG FGK EQPHGTKOGPVK PQP RW³ GUUGTG EQORNGUUKXC OGPVG KPHGTKQTG CNN COOQPVCTG FGN ECRKVCNG UQEKCNG .G FG EKUKQPK XGPIQPQ RTGUG EQP FGNKDGTC\KQPG CUUGODNGCTG OC N CVVQ EQUVKVWVKXQ RW³ FGTQICTG C VCNG PQTOC .G U T N RQU UQPQ GUUGTG EQUVKVWKVG RGT EQPVTCVVQ Q EQP CVVQ WPKNCVGTCNG RWTEJª N CVVQ EQUVKVWVKXQ TKURGVVK K TGSWKUKVK KPFKECVK FCNNC NGIIG )NK COOKPKUVTCVQTK JCPPQ NC TCRRTGUGPVCP\C IGPG TCNG FGNNC UQEKGV¡ G UQPQ TGURQPUCDKNK XGTUQ FK GUUK RGT K • RQUUQPQ HCT TKEQTUQ CNNC TCEEQNVC FGN TKURCTOKQ FCPPK EJG RQUUQPQ GUUGTG ECWUCVK VCNG TGURQPUCDKNKV¡ PQP RWDDNKEQ CVVTCXGTUQ N GOKUUKQPG FGNNG QDDNKIC\KQPK UK GUVGPFG C EJK FKOQUVTK FK GUUGTG GUGPVG FC EQNRC Q EJG CDDKC HCVVQ EQPUVCTG KN RTQRTKQ FKUUGPUQ

3.4 La società a responsabilità li3.5 Gli organi sociali delle società mitata di capitali .G UQEKGV¡ C TGURQPUCDKNKV¡ NKOKVCVC U T N EQUVKVWKUEQPQ WP OQFGNNQ UQEKGVCTKQ C TKUVTGVVC EQORCIKPG UQEKCNG KP GU UG NG SWQVG UQEKCNK PQP RQUUQPQ GUUGTG TCRRTGUGPVCVG FC C\KQPK GF © XKGVCVC NC TCEEQNVC FGN TKURCTOKQ RTGUUQ KN RWD DNKEQ .C UQEKGV¡ C TGURQPUCDKNKV¡ NKOKVCVC 5 T N FKUEKRNK PCVC PGN %QFKEG %KXKNG FCINK CTVKEQNK TCRRTG UGPVC NC HQTOC RKº ីGUUKDKNG G FKាWUC VTC NG UQEKGV¡ FK ECRK VCNK FGUVKPCVC VGPFGP\KCNOGPVG CF KORTGUG FK FKOGPUKQPK RKº TKFQVVG

2GTEJª NC UQEKGV¡ QRGTK TGIQNCTOGPVG QEEQTTG EJG CN UWQ KPVGTPQ XGPICPQ UXQNVG EQTTGVVCOGPVG FGVGTOKPCVG HWP\KQ PK EQOWPK C VWVVG NG UQEKGV¡ N QTICPK\\C\KQPG NC IGUVKQPG G KN EQPVTQNNQ CTV 0GNNG UQEKGV¡ FK ECRKVCNK EKCUEWPC FK SWGUVG EQORGVG CF WP QTICPQ EQTTKURQPFGPVG • N CUUGODNGC EJG FGNKDGTC UWNN QTICPK\\C\KQPG KPVGTPC G NG SWGUVKQPK RKº KORQTVCPVK FGNNC UQEKGV¡

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• KN EQPUKINKQ FK COOKPKUVTC\KQPG QRRWTG 3.5.2 Gli amministratori N COOKPKUVTCVQTG WPKEQ QRRWTG WPC IQXGTPCPEG FWCNG EJG JCPPQ KP VWVVK K ECUK HWP\KQPG GUGEWVKXC G )NK amministratori EQUVKVWKUEQPQ N QTICPQ GUGEWVKXQ FGN NC U R C #INK COOKPKUVTCVQTK PQOKPCVK FCNN CUUGODNGC Q FK IGUVKQPG FCNN CVVQ EQUVKVWVKXQ © Cáž¹FCVQ KN EQORKVQ FK FCTG OCVG TKCNG GUGEW\KQPG UKC CNNG FGNKDGTG FGNN CUUGODNGC UKC CINK • KN EQNNGIKQ UKPFCECNG EJG JC HWP\KQPK FK EQPVTQNNQ CVVK FK IGUVKQPG VCPVQ FK QTFKPCTKC SWCPVQ FK UVTCQTFKPCTKC COOKPKUVTC\KQPG CTV E E

3.5.1

L'assemblea

. COOKPKUVTC\KQPG RW³ GUUGTG

. CUUGODNGC TCRRTGUGPVC PGNNG UQEKGV¡ FK ECRKVCNK KN NWQ IQ FK HQTOC\KQPG FGNNC XQNQPV¡ G FK UEGNVG ETWEKCNK VTC EWK N CRRTQXC\KQPG FGN DKNCPEKQ NG QRGTC\KQPK UVTCQTFKPCTKG NQ UEKQINKOGPVQ FGNNC UQEKGV¡ ‰ N QTICPQ EQNNGIKCNG PGN SWC NG UK HQTOC UGEQPFQ KN ETKVGTKQ OCIIKQTKVCTKQ NC XQNQP V¡ UQEKCNG )NK CNVTK QTICPK EKQ© N COOKPKUVTCVQTG G KN EQN NGIKQ UKPFCECNG UQPQ UWDQTFKPCVK CNN CUUGODNGC +N RKGPQ FKTKVVQ FK XQVQ KP CUUGODNGC URGVVC CK UQEK RQUUGUUQTK FK C\KQPK QTFKPCTKG K SWCNK RQUUQPQ KPVGTXGPKTG KP CUUGODNGC CPEJG RGT RTQEWTC G PQP SWKPFK RGT HQT\C FK RGTUQPC +N NGIKUNCVQTG JC RTGFKURQUVQ CNEWPK UVTWOGPVK QRGTCVKXK

• WPKEC XKGPG PQOKPCVQ WP COOKPKUVTCVQTG WPKEQ

#7 • FWCNG XGPIQPQ PQOKPCVK FWG COOKPKUVTCVQTK

IQXGTPCPEG FWCNG • EQNNGIKCNG XKGPG PQOKPCVQ KN EQPUKINKQ FK COOKPK UVTC\KQPG %F# FKTGVVQ FC WP RTGUKFGPVG EJG XKGPG FGUKIPCVQ FCNN CUUGODNGC QRRWTG FCINK UVGUUK EQORQ PGPVK FGN EQPUKINKQ FK COOKPKUVTC\KQPG +P SWGUVK EC UK URGUUQ KN EQPUKINKQ FGNGIC CF WP COOKPKUVTCVQTG FGNGICVQ CNEWPG HWP\KQPK

• WP RTQEGPFKOGPVQ CUUGODNGCTG CPCNKVKECOGPVG FK )NK COOKPKUVTCVQTK JCPPQ N QDDNKIQ FK UEKRNKPCVQ PGNNC URC G TGIQNCOGPVK GNCUVKEK G ីGUUKDKNK PGNNC U T N • HCT VGPGTG K NKDTK QDDNKICVQTK UQEKCNK G EQPVCDKNK • TGFKIGTG KN DKNCPEKQ FK GUGTEK\KQ . CUUGODNGC QTFKPCTKC G SWGNNC UVTCQTFKPCTKC UQPQ HQPFC OGPVCNOGPVG NQ UVGUUQ QTICPQ OC FGNKDGTCPQ UW SWGUVKQPK • EQPXQECTG N CUUGODNGC FGK UQEK FKXGTUG 5QPQ RTGXKUVK RGT K FWG VKRK FK CUUGODNGG FKXGT UG UQINKG OKPKOG FK EQUVKVW\KQPG SWQTWO EQUVKVWVKXK G FK 0GNNG U R C N COOKPKUVTC\KQPG © Cáž¹FCVC C RGTUQPG UQNK FGEKUKQPG SWQTWO FGNKDGTCVKXK CTV . CUUGODNGC VCOGPVG FKXGTUG FCK UQEK OGPVTG PGNNG 5 C R C UQPQ CO © QTFKPCTKC SWCPFQ CTV OKPKUVTCVQTK FK FKTKVVQ K UQEK CEEQOCPFCVCTK G PGNNG U T N FCVC NC TKFQVVC FKOGPUKQPG KN RKº URGUUQ N COOKPKUVTCVQTG WPKEQ © KN UQEKQ FK OCIIKQTCP\C QF KN UQEKQ WPKEQ • CRRTQXC KN DKNCPEKQ • PQOKPC Q TGXQEC INK COOKPKUVTCVQTK K UKPFCEK 3.5.3 KN RTGUKFGPVG FGN EQNNGIKQ UKPFCECNG G KN TGXKUQTG EQPVCDKNG

Il controllo sulla gestione e il controllo contabile

• FGVGTOKPC KN EQORGPUQ FGINK COOKPKUVTCVQTK G FGK 0GNNG U R C NC HWP\KQPG FK EQPVTQNNQ © Cáž¹FCVC CN EQNNGIKQ UKPFCECNG EJG © EQORQUVQ CTV FC VTG Q EKPSWG UKPFCEK UG PQP © UVCDKNKVQ FCNNQ UVCVWVQ OGODTK GាGVVKXK G FC FWG OGODTK UWRRNGPVK VWVVK PQOKPCVK FCNN CUUGODNGC GF JC NC FWTCVC FK VTG GUGTEK\K . CUUGODNGC • FGNKDGTC UWNNG TGURQPUCDKNKV¡ FGINK COOKPKUVTCVQTK G FGUKIPC CPEJG KN RTGUKFGPVG FGN EQNNGIKQ UKPFCECNG EJG FGK UKPFCEK FGXG XKIKNCTG • FGNKDGTC UWNNG CNVTG SWGUVKQPK RQUVG CNNC UWC CVVGP\KQPG FCNNC NGIIG FCNNQ UVCVWVQ Q FCINK COOKPKUVTCVQTK . CUUGODNGC © UVTCQTFKPCTKC SWCPFQ © EJKCOCVC C FGNKDG TCTG CTV • UWNNG OQFKáž·EC\KQPK FGNNQ UVCVWVQ N CWOGPVQ FGN ECRKVCNG UQEKCNG • UWNNC PQOKPC G UWK RQVGTK FGK NKSWKFCVQTK

EQORTGUQ

• UWNN QUUGTXCP\C FGNNC NGIIG G FGNNQ UVCVWVQ • UWN TKURGVVQ FGK RTKPEKRK FK EQTTGVVC COOKPKUVTC\KQPG • UWNN CFGIWCVG\\C FGNN QTICPK\\C\KQPG COOKPKUVTCVK XC G EQPVCDKNG FGNNC UQEKGV¡ G UWN UWQ EQPETGVQ HWP\KQPCOGPVQ +N controllo contabile EJG RW³ GUUGTG Cáž¹FCVQ CPEJG C WP TGXKUQTG EQPVCDKNG QF C WPC UQEKGV¡ FK TGXKUKQPG EQPUKUVG KPXGEG

โ ข PGNNC XGTKแ ทEC RGTKQFKEC FGNNC TGIQNCTG VGPWVC FGNNC EQPVCDKNKVยก UQEKCNG G FGNNC EQTTGVVC TGIKUVTC\KQPG PGNNC EQPVCDKNKVยก FGK HCVVK FK IGUVKQPG โ ข PGNNC XGTKแ ทEC FGN DKNCPEKQ G KP RCTVKEQNCTG FGN NC TKURQPFGP\C FGNNQ UVGUUQ CNNC PQTOCVKXC G CNNG TKUWNVCP\G FGNNC EQPVCDKNKVยก โ ข PGNNC HQTOWNC\KQPG FK WP IKWFK\KQ UWN DKNCPEKQ

$"1*50-0 40$*&5ย %* $"1*5"-* โ ข EQUVKVW\KQPG UKOWNVCPGC Gแ ถGVVWCVC FC RCTVG FK WP ITWRRQ TKUVTGVVQ FK RGTUQPG EJG KP RTGUGP\C FK WP PQ VCKQ EJG TGFKIG N CVVQ EQUVKVWVKXQ UQVVQUETKXG N KPVGTQ ECRKVCNG G UVCDKNKUEG NQ UVCVWVQ โ ข EQUVKVW\KQPG RGT RWDDNKEC UQVVQUETK\KQPG FGVVC CPEJG EQUVKVW\KQPG UWEEGUUKXC OGFKCPVG NC SWCNG WP ITWR RQ FK UQEK RTQOQVQTK UVCDKNKUEG WP RTQITCOOC UWN NC EWK DCUG UK TCEEQNIQPQ UQVVQUETK\KQPK UGEQPFQ NG OQFCNKVยก UVCDKNKVG FCNNC NGIIG

3.6 La fase costitutiva 2GT EQUVKVWKTG WPC UQEKGVยก RGT C\KQPK QEEQTTG NC UVKRWNC \KQPG FGNN CVVQ EQUVKVWVKXQ KN FGRQUKVQ FGNNQ UVGUUQ RTGUUQ N Wแ นEKQ FGN TGIKUVTQ FGNNG KORTGUG GPVTQ IKQTPK FCNNC EQUVKVW\KQPG G N KUETK\KQPG FGNNC UQEKGVยก RTGUUQ N Wแ นEKQ FGN TGIKUVTQ FGNNG KORTGUG 3WGUVC UVGUUC RTQEGFWTC FGXG GUUG TG QUUGTXCVC CPEJG RGT NG GXGPVWCNK OQFKแ ทEC\KQPK CRRQT VCVG CNNQ UVCVWVQ G CNN CVVQ EQUVKVWVKXQ PGN EQTUQ FGNNC XKVC FGNNC UQEKGVยก .G EQPFK\KQPK RTGNKOKPCTK RGT NC EQUVKVW\KQPG FK WPC U R C Q U C R C UQPQ โ ข UQVVQUETK\KQPG FGNN KPVGTQ COOQPVCTG FGN ECRKVCNG UQEKCNG โ ข XGTUCOGPVQ FGN FGK EQPHGTKOGPVK KP FGPCTQ KP EQPVQ XKPEQNCVQ UWEEGUUKXCOGPVG XGTTยก Gแ ถGVVWCVQ KN TGUVCPVG XGTUCOGPVQ VTCOKVG TKEJKCOQ โ ข RTGUGPVC\KQPG FGNNC TGNC\KQPG FK WP GURGTVQ FGUKIPCVQ FCN VTKDWPCNG UG XK UQPQ EQPHGTKOGPVK FK DGPK G ETGFKVK

XKGPG UVCDKNKVQ KN XCNQTG FGN EQPHGTKOGPVQ โ ข UWUUKUVGP\C FK NGIIK URGEKCNK QF CWVQTK\\C\KQPK IQXGTPCVKXG KP TGNC\KQPG CNN QIIGVVQ UQEKCNG .G EQPFK\KQPK RTGNKOKPCTK RGT NC EQUVKVW\KQPG FK WPC UTN UQPQ โ ข UQVVQUETK\KQPG FGNN KPVGTQ COOQPVCTG FGN ECRKVCNG UQEKCNG โ ข XGTUCOGPVQ FGN FGK EQPHGTKOGPVK QRRWTG UVKRW NC\KQPG FK WPC RQNK\\C CUUKEWTCVKXC Q FK WPC แ ทFGKWU UKQPG DCPECTKC RGT WP KORQTVQ CNOGPQ EQTTKURQPFGP VG โ ข RTGUGPVC\KQPG FGNNC TGNC\KQPG FK WP GURGTVQ KUETKVVQ CNN #NDQ FGK TGXKUQTK QRRWTG FK WPC UQEKGVยก FK TG XKUKQPG UG XK UQPQ EQPHGTKOGPVK FK DGPK G ETGFKVK

XKGPG UVCDKNKVQ KN XCNQTG FGN EQPHGTKOGPVQ โ ข UWUUKUVGP\C FK NGIIK URGEKCNK QF CWVQTK\\C\KQPK IQXGTPCVKXG KP TGNC\KQPG CNN QIIGVVQ UQEKCNG 0GNNC UQEKGVยก RGT C\KQPK NC EQUVKVW\KQPG RWยณ CXXGPKTG UGEQPFQ FWG FKXGTUG OQFCNKVยก

3.6.1 L'atto costitutivo . CVVQ EQUVKVWVKXQ RWยณ EQPUKUVGTG KP WP EQPVTCVVQ VTC RKยบ RCTVK UG XK ยฉ NC RNWTCNKVยก FGK UQEK QRRWTG KP WP CVVQ WPKNC VGTCNG UG XK ยฉ WP UQEKQ WPKEQ . CVVQ EQUVKVWVKXQ UGEQPFQ N CTVKEQNQ E E FGXG GUUGTG TGFCVVQ RGT CVVQ RWDDNKEQ G FGXG KPFKECTG โ ข NG IGPGTCNKVยก FGK UQEK Q NC FGPQOKPC\KQPG G NC UGFG G KN PWOGTQ FK C\KQPK CUUGIPCVG C EKCUEWPQ โ ข NC FGPQOKPC\KQPG G KN EQOWPG QXG UQPQ RQUVG NC UGFG FGNNC UQEKGVยก G NG GXGPVWCNK UGFK UGEQPFCTKG โ ข N CVVKXKVยก EJG EQUVKVWKUEG N QIIGVVQ UQEKCNG โ ข N COOQPVCTG FGN ECRKVCNG UQVVQUETKVVQ G FK SWGNNQ XGTUCVQ โ ข KN PWOGTQ N GXGPVWCNG XCNQTG PQOKPCNG G NG ECTCVVG TKUVKEJG G OQFCNKVยก FK GOKUUKQPG FGNNG C\KQPK โ ข KN XCNQTG CVVTKDWKVQ CK ETGFKVK G DGPK EQPHGTKVK KP PCVWTC โ ข NG PQTOG UGEQPFQ NG SWCNK INK WVKNK FGXQPQ GUUGTG TKRCTVKVK โ ข K DGPGแ ทEK GXGPVWCNOGPVG CEEQTFCVK CK RTQOQVQTK Q CK UQEK HQPFCVQTK โ ข KN UKUVGOC FK COOKPKUVTC\KQPG CFQVVCVQ KN PWOGTQ G K RQVGTK FGINK COOKPKUVTCVQTK KPFKECPFQ SWCNK JCPPQ NC TCRRTGUGPVCP\C โ ข KN PWOGTQ FGK EQORQPGPVK FGN EQNNGIKQ UKPFCECNG โ ข NC PQOKPC FGK RTKOK COOKPKUVTCVQTK G FGK UKPFCEK QXXGTQ FGK EQORQPGPVK FGN EQPUKINKQ FK UQTXGINKCP\C โ ข N KORQTVQ INQDCNG CNOGPQ CRRTQUUKOCVKXQ FGNNG URGUG RGT NC EQUVKVW\KQPG RQUVG C ECTKEQ FGNNC UQEKGVยก โ ข NC FWTCVC FGNNC UQEKGVยก QRRWTG UG EQUVKVWKVC C VGO RQ KPFGVGTOKPCVQ KN RGTKQFQ FK VGORQ GPVTQ KN SWC NG KN UQEKQ RTGXKC EQOWPKEC\KQPG RWยณ TGEGFGTG FCN EQPVTCVVQ OCZ CPPQ

#*#-*0(3"'*" .Q UVCVWVQ EQPVGPGPVG NG PQTOG TGNCVKXG CN HWP\KQPCOGPVQ FGNNC UQEKGV¡ EQUVKVWKUEG RCTVG KPVGITCPVG EQUVKVWVKXQ G KP ECUQ FK EQPVTCUVQ RTGXCNG KN RTKOQ 2TKOC FK FGRQUKVCTG N CVVQ EQUVKVWVKXQ KN PQVCKQ JC N QDDNKIQ FK XGTKិECTG EJG UKCPQ UVCVG TKURGVVCVG NG EQPFK\KQPK TKEJKGUVG FCNNC NGIIG RGT NC EQUVKVW\KQPG FGNNC UQEKGV¡ • KN ECRKVCNG UQEKCNG FGXG GUUGTG UQVVQUETKVVQ RGT KPVGTQ

• FGXQPQ GUUGTG TKURGVVCVK INK QDDNKIJK TGNCVKXK CK EQPHGTKOGPVK XGFK CTV G E E • UQPQ UVCVG QVVGPWVG NG CWVQTK\\C\KQPK IQXGTPCVKXG GXGPVWCNOGPVG TKEJKGUVG FCNNG NGIIK URGEKCNK

3.7 Voci correlate • COOKPKUVTCVQTG FK UQEKGV¡

• ECRKVCNG UQEKCNG GEQPQOKC

• EQPUKINKQ FK COOKPKUVTC\KQPG • IQXGTPCPEG FWCNG

• TGIKUVTQ FGNNG KORTGUG

3.8 Note = ? KP XGTKV¡ N CWVQPQOKC RCVTKOQPKCNG RGTHGVVC XKGPG VCNXQNVC UWRGTCVC KP ECUQ FK HCNNKOGPVQ FCK OCIKUVTCVK EKXKNK GF CPEQT RKº RGPCNK RGT TGCVK HCNNKOGPVCTK SWCPFQ TCXXKUKPQ QRGTC \KQPK UQEKGVCTKG EJG XCPPQ CN FK N¡ FGK RQVGTK UVCVWVCTK FG INK COOKPKUVTCVQTK QF KN EQKPXQNIKOGPVQ KP QRGTC\KQPK UQ EKGVCTKG FK PQP COOKPKUVTCVQTK NC IKWTKURTWFGP\C JC EKQ© EQPិIWTCVQ NC RQUUKDKNKV¡ EJG CEECPVQ CNNC UQEKGV¡ CRRC TGPVG RQUUC EQUVKVWKTUK WPC UQEKGV¡ FK HCVVQ VTC RGTUQPG FK TKHGTKOGPVQ PGNNC UQEKGV¡ QXXGTQ VTC GUUG GF CNVTG HQTOCN OGPVG GUVGTPG KP VCN ECUQ C SWGUVG RGTUQPG XKGPG TKVGPWVC CRRNKECDKNG NC FKUEKRNKPC FGNNG UQEKGV¡ KP PQOG EQNNGVVKXQ C EWK © TKEQPFWEKDKNG NC FKUEKRNKPC FGNNG UQEKGV¡ FK HCVVQ EQP EQPUGIWGPVG TGURQPUCDKNKV¡ KNNKOKVCVC G UQNKFCNG FK VWVVK K RCTVGEKRCPVK CNNC UQEKGV¡ FK HCVVQ QRGTCPVG FK HCVVQ KP UKO DKQUK EQP NC UQEKGV¡ NGICNOGPVG EQUVKVWKVC G N CRRNKECDKNKV¡ CPEJG FGNNG RGUCPVK UCP\KQPK RGPCNK RTGXKUVG RGT XKQNC\KQ PK FGK FQXGTK FGINK COOKPKUVTCVQTK PGNNC UQEKGV¡ FK HCVVQ GUUGPFQ VWVVK K UQEK COOKPKUVTCVQTK

3.9 Altri progetti •

Wikiversità EQPVKGPG KPHQTOC\KQPK UW società di capitali

3.10 Collegamenti esterni • 5QEKGV¡ FK ECRKVCNK KP 6GUCWTQ FGN 0WQXQ UQIIGVVCTKQ $0%( OCT\Q

3.11 Bibliografia

Capitolo 4

Società per azioni .C società per azioni S.p.A. © WPC UQEKGV¡ FK ECRKVC 4.1.2 Amministratori NK FQVCVC FK RGTUQPCNKV¡ IKWTKFKEC G CWVQPQOKC RCVTKOQ PKCNG RGTHGVVC PGNNC SWCNG NG RCTVGEKRC\KQPK FGK UQEK UQPQ 0GINK QTFKPCOGPVK CVVWCNK NC EQORGVGP\C FGNN CUUGODNGC TCRRTGUGPVCVG FC VKVQNK VTCUHGTKDKNK NG C\KQPK FGK UQEK © NKOKVCVC C URGEKិEK CVVK RGT SWCPVQ KORQTVCPVK RGT KN TGUVQ K RKº CORK RQVGTK FK IGUVKQPG UQPQ CVVTKDWKVK CINK COOKPKUVTCVQTK GNGVVK FCNN CUUGODNGC UVGUUC EJG EQO RQPIQPQ WP QTICPQ EQNNGIKCNG KN EQPUKINKQ FK COOKPKUVTC 4.1 Caratteristiche \KQPG KP CNEWPK QTFKPCOGPVK © EQPUGPVKVC CPEJG NC PQOKPC FK WP COOKPKUVTCVQTG WPKEQ OQPQETCVKEQ 0GNNC UQEKGV¡ RGT C\KQPK KN ECRKVCNG UQEKCNG © HTC\KQPCVQ KP 3WGNNQ QTC FGUETKVVQ © KN EQUKFFGVVQ UKUVGOC OQPKUVKEQ FK WP FGVGTOKPCVQ PWOGTQ FK C\KQPK EKCUEWPC FGNNG SWCNK KP IQXGTPCPEG KP EGTVK QTFKPCOGPVK RGT³ © CFQVVCVQ EQOG EQTRQTC WPC EGTVC SWQVC FK RCTVGEKRC\KQPG G FK FKTKVVK UQ PGK 2CGUK $CUUK Q XKGPG NCUEKCVC CNNG UKPIQNG UQEKGV¡ NC HC EKCNK KPGTGPVK CNNC SWQVC UVGUUC 2QUUQPQ GUUGTEK FKXGTUK VKRK EQNV¡ FK CFQVVCTG EQOG KP +VCNKC G (TCPEKC KN UKUVGOC FWC FK C\KQPK FKាGTGP\KCVK RGT K FKTKVVK EJG KPEQTRQTCPQ NKUVKEQ PGN SWCNG KP NWQIQ FGN EQPUKINKQ FK COOKPKUVTC\KQ PG XK UQPQ FWG QTICPK KN EQPUKINKQ FK UQTXGINKCP\C GNGVVQ FCNN CUUGODNGC FGK UQEK G KN EQPUKINKQ FK IGUVKQPG GNGVVQ 4.1.1 Soci FCN EQPUKINKQ FK UQTXGINKCP\C 5QPQ UQEK VWVVK INK C\KQPKUVK QUUKC EQNQTQ EJG UQPQ RTQRTKG VCTK FK WPC Q RKº C\KQPK .C SWCNKV¡ FK UQEKQ RW³ GUUGTG VTCUHGTKVC CF WP CNVTQ UQIIGVVQ UGORNKEGOGPVG EGFGPFQINK NG C\KQPK GUKUVQPQ C VCNG RTQRQUKVQ OGTECVK QTICPK\\CVK NG DQTUG XCNQTK PGK SWCNK RQUUQPQ GUUGTG CESWKUVCVG G XGP FWVG NG C\KQPK KP GUUK RVPUBUF HGTOQ TGUVCPFQ EJG PQP VWVVG NG UQEKGV¡ JCPPQ NG NQTQ C\KQPK SWQVCVG KP DQTUC . CWVQPQOKC RCVTKOQPKCNG RGTHGVVC HC U­ EJG KN RCVTKOQPKQ FGNNC UQEKGV¡ UKC EQORNGVCOGPVG FKUVKPVQ FC SWGNNQ FGK UQ EK K SWCNK PQP UQPQ SWKPFK EJKCOCVK C TKURQPFGTG FGNNG QDDNKIC\KQPK UQEKCNK NC NQTQ TGURQPUCDKNKV¡ © NKOKVCVC KP XKC FK RTKPEKRKQ CNNC UQNC SWQVC FK RCTVGEKRC\KQPG

+P RTCVKEC RGT SWCPVQ FQVCVQ FK CORK RQVGTK KN EQPUKINKQ FK COOKPKUVTC\KQPG PQP RW³ RGT NC UWC PCVWTC EQNNGIKCNG CUUKEWTCTG NC FKTG\KQPG SWQVKFKCPC FGNN C\KGPFC SWGUVC © RGTVCPVQ FGOCPFCVC CN OCPCIGOGPV OGPVTG KN EQPUKINKQ PQOKPC G NKEGP\KC K OCPCIGT PG EQPVTQNNC N QRGTCVQ PG UVCDKNKUEG NC TGOWPGTC\KQPG G UK QEEWRC FGNNG UEGNVG UVTC VGIKEJG G FGNNG FGEKUKQPK PQP FGNGICDKNK & CNVTC RCTVG K OCPCIGT RKº KORQTVCPVK VTC EWK KN EQUKFFGVVQ DBQP B[JFO EB XCTKCOGPVG FGPQOKPCVQ UGEQPFQ K RCGUK G NG UQEKG V¡ RTGUKFGPVG COOKPKUVTCVQTG FGNGICVQ FKTGVVQTG IGPG TCNG GEE CN SWCNG HC ECRQ KN OCPCIGOGPV UKGFQPQ PGN EQPUKINKQ FK COOKPKUVTC\KQPG

#K UQEK URGVVC WPC UGTKG FK FKTKVVK VTC K SWCNK SWGNNQ FK RCTVGEKRCTG CNNC TKRCTVK\KQPG FGINK WVKNK UQVVQ HQTOC FK 4.1.3 Attività FKXKFGPFK G SWGNNQ FK RCTVGEKRCTG CNNC TKRCTVK\KQPG FGN RC VTKOQPKQ TGUKFWQ KP ECUQ FK NKSWKFC\KQPG FGN RCVTKOQPKQ 0GINK 5VCVK 7PKVK NC UQEKGV¡ RGT C\KQPK RW³ UXQNIGTG CVVK FGNNC UQEKGV¡ XKV¡ UKC GEQPQOKEC CVTJOFTT DPSQPSBUJPO UKC UGP\C UEQRQ 6TC K FKTKVVK FGK UQEK TKGPVTC CPEJG SWGNNQ FK HCT RCTVG FK NWETQ OPO QSPણU DPSQPSBUJPO NQ UVGUUQ CEECFG KP CN FGNN CUUGODNGC FGK UQEK N QTICPQ FGNNC UQEKGV¡ CN SWCNG © EWPK QTFKPCOGPVK FK EKXKN NCY CF GUGORKQ KP )GTOCPKC CVVTKDWKVC NC EQORGVGP\C RGT NG FGEKUKQPK RKº KORQTVCP #WUVTKC G 5XK\\GTC 0GINK CNVTK QTFKPCOGPVK FK DJWJM MBX VK PQOKPC G TGXQEC FGINK COOKPKUVTCVQTK CRRTQXC\KQPG G FK DPNNPO MBX KPXGEG NC UQEKGV¡ RGT C\KQPK © FGUVK FGK DKNCPEK OQFKិEJG CNNQ UVCVWVQ 0GNN CUUGODNGC K UQEK PCVC CNNQ UXQNIKOGPVQ FK CVVKXKV¡ GEQPQOKEJG GF © SWKPFK JCPPQ KP XKC FK RTKPEKRKQ VCPVK XQVK SWCPVG UQPQ NG C\KQPK PGVVCOGPVG FKUVKPVC FCNNG RGTUQPG IKWTKFKEJG FGUVKPCVG CNNQ RQUUGFWVG UKEEJª NG FGEKUKQPK PQP UQPQ RTGUG UGEQPFQ KN UXQNIKOGPVQ FK CVVKXKV¡ UGP\C ិPG FK NWETQ RTKPEKRKQ FGOQETCVKEQ ནWPC VGUVC WP XQVQཔ OC UGEQPFQ KN .C UQEKGV¡ RGT C\KQPK © NC HQTOC VKRKEC EQP NC SWCNG XKGPG RTKPEKRKQ RNWVQETCVKEQ GUGTEKVCVC NC ITCPFG KORTGUC KPHCVVK NC TGURQPUCDKNKV¡ NK

03*(*/& 4503*$" OKVCVC NC HTC\KQPCDKNKV¡ FGNN KPXGUVKOGPVQ G NC RQUUKDKNKV¡ FK NKSWKFCTG NQ UVGUUQ EQP TGNCVKXC HCEKNKV¡ VTCOKVG NC XGP FKVC FGNNG C\KQPK UQRTCVVWVVQ SWCPFQ UQPQ SWQVCVG KP DQT UC TCRRTGUGPVCPQ WP EQPUKFGTGXQNG KPEGPVKXQ CF KPXGUVKTG PGNNC UQEKGV¡ CESWKUVCPFQPG C\KQPK G EQPUGPVQPQ SWKPFK FK TCEEQINKGTG KPIGPVK ECRKVCNK FK TKUEJKQ KP OQFQ FC ិ PCP\KCTG CVVKXKV¡ KORTGPFKVQTKCNK FK TKNGXCPVK FKOGPUKQPK 0QP UVWRKUEG EJG KP VWVVQ KN OQPFQ NC SWCUK VQVCNKV¡ FGN NG ITCPFK KORTGUG PC\KQPCNK G OWNVKPC\KQPCNK CDDKC SWGUVC HQTOC IKWTKFKEC

VWVVG NG UQEKGV¡ KN EWK ECRKVCNG © FKXKUQ KP C\KQPK VGPGPFQ RTGUGPVG EJG KP SWGUVK QTFKPCOGPVK © RQUUKDKNG EQUVKVWKTG CPEJG UQEKGV¡ CXGPVK KN ECRKVCNG FKXKUQ KP C\KQPK G FQVC VG FK RGTUQPCNKV¡ IKWTKFKEC K EWK UQEK UQPQ KNNKOKVCVCOGP VG TGURQPUCDKNK UK RCTNC KP SWGUVK ECUK FK VOMJNJUFE DPN QBOZ GURTGUUKQPG RGTCNVTQ PQP KP WUQ PGINK 5VCVK 7PKVK & CNVTC RCTVG KP )TCP $TGVCIPC G KP CNVTK RCGUK FK EQOOQP NCY CEECPVQ CNNC DPNQBOZ MJNJUFE CZ TIBSFT NC UQEKGV¡ RGT C\KQPK UK VTQXC NC DPNQBOZ MJNJUFE CZ HVBSBOUFF EJG UK FKាGTGP\KC RGTEJª KN ECRKVCNG PQP © FKXKUQ KP C\KQPK G NC TGURQPUCDKNKV¡ FGK UQEK © NKOKVCVC CNNཐKORQTVQ EJG UK UQPQ QDDNKICVK C XGTUCTG RGT EQPVTKDWKTG CN ECRKVCNG FGNNC UQEKG V¡ PGN ECUQ XGPIC OGUUC KP NKSWKFC\KQPG UK VTCVVC FK WPC HQTOC UQEKGVCTKC WVKNK\\CVC RGT NQ RKº FC QTICPK\\C\KQPK PQ RTQិV 0GINK 5VCVK 7PKVK GUKUVG RQK NC MJNJUFE MJBCJMJUZ DPN QBOZ ..% WP UQTVC FK KDTKFQ VTC UQEKGV¡ FK RGTUQPG G UQ EKGV¡ FK ECRKVCNK FQVCVC FK TGURQPUCDKNKV¡ NKOKVCVC OC PQP RGTUQPCNKV¡ IKWTKFKEC

*CPPQ PCVWTC IKWTKFKEC FK UQEKGV¡ RGT C\KQPK EQPVTQNNCVC FC WPC Q RKº COOKPKUVTC\KQPK RWDDNKEJG UQEKGV¡ C RCT VGEKRC\KQPG RWDDNKEC CPEJG OQNVG KORTGUG RWDDNKEJG KP EGTVK ECUK SWGUVG UQEKGV¡ UQPQ FKUEKRNKPCVG FC PQTOG URGEKCNK EJG FGTQICPQ NC FKUEKRNKPC IGPGTCNG FGNNG UQEKG V¡ RTKXCVG # XQNVG UQPQ CFFKTKVVWTC CVVTKDWKVG CF WPC UQ EKGV¡ RGT C\KQPK HWP\KQPK COOKPKUVTCVKXG UKEEJª NC UQ EKGV¡ UVGUUC UK RW³ EQPUKFGTCTG EQOG WPC XGTC G RTQRTKC COOKPKUVTC\KQPG RWDDNKEC 3WGUVQ © WPQ UEJGOC FGK PQOK FGNNG UQEKGV¡ FGK ECRKVCNK PGK RTKPEKRCNK RCGUK FGN OQPFQ

4.2 Diffusione del nome

4.3 Origine storica

.C FGPQOKPC\KQPG TPDJFU QFS B[JPOJ VTCFW\KQPG NGVVGTC NG FCN VGFGUEQ "LUJFOHFTFMMTDIBGU "( © WVKNK\\CVC QNVTG EJG PGNNG PC\KQPK FK NKPIWC VGFGUEC G UECPFKPCXC KP +VCNKC

C RCTVKTG FCN G KP 4QOCPKC 0GNNC OCIIKQT RCTVG FGK RCGUK FK NKPIWC PGQNCVKPC UK WUC KPXGEG N GURTGUUKQPG FK QTKIKPG HTCPEGUG UQEKGV¡ CPQPKOC 5# +P )TCP $TGVC IPC G PGINK CNVTK RCGUK FK EQOOQP NCY UK WUC N GURTGUUKQPG MJNJUFE DPNQBOZ .VF Q QVCMJD MJNJUFE DPNQBOZ 2NE UG NG C\KQPK UQPQ SWQVCVG KP DQTUC G SWKPFK QាGTVG CN RWDDNK EQ PGINK 5VCVK 7PKVK RGT³ UK WUCPQ FK UQNKVQ NG GURTGUUKQPK DPSQPSBUJPO $PSQ Q JODPSQPSBUFE DPNQBOZ *OD

.C PCUEKVC FGNNC UQEKGV¡ RGT C\KQPK G RKº KP IGPGTCNG FGN NG UQEKGV¡ FK ECRKVCNK FGNNC SWCNK NC UQEKGV¡ RGT C\KQPK © KN RTQVQVKRQ UK HC TKUCNKTG CNNG EQORCIPKG EQNQPKCNK FGK UGEQ NK :8++ G :8+++ .G GURNQTC\KQPK G INK KPUGFKCOGPVK EQ NQPKCNK PGEGUUKVCXCPQ FK KPIGPVK ិPCP\KCOGPVK G EQORQT VCXCPQ CNVTGU­ CNVK TKUEJK RGT N KPXGUVKOGPVQ GាGVVWCVQ 2GT CVVTCTTG K ិPCP\KCVQTK K UQXTCPK RTGUGTQ C EQPEGFGTG NC UG RCTC\KQPG RCVTKOQPKCNG VTC NC UQEKGV¡ GF K UQEK EQU­ EJG SWGUVK WNVKOK PQP GURQPGUUGTQ KN NQTQ KPVGTQ RCVTKOQPKQ CN TKUEJKQ OC UQNQ KN FGPCTQ KPXGUVKVQ PGNNC EQORCIPKC &C + XCTK PQOK UQVVQNKPGCPQ FKXGTUK CURGVVK FGNNC FKUEKRNKPC FK PQVCTG EQOG UKC GUUGP\KCNG UKP FCNN QTKIKPG KN OQOGPVQ FGN ិPCP\KCOGPVQ FGNN CVVKXKV¡ SWGUVQ VKRQ FK UQEKGV¡ +PHCVVK N GURTGUUKQPG ནUQEKGV¡ RGT C\KQPKཔ UQVVQNKPGC KN HCVVQ EJG NG SWQVG FGN ECRKVCNG UQEKCNG +N %QFKEG FK EQOOGTEKQ PCRQNGQPKEQ FGN KPVTQFWU UQPQ TCRRTGUGPVCVG FC VKVQNK ECTVQNCTK EJG RQUUCPQ EKTEQ UG WP VKRQ IGPGTCNK\\CVQ FK UQEKGV¡ CPQPKOC C EWK K RTK NCTG NKDGTCOGPVG OGPVTG KN PQOG ནUQEKGV¡ CPQPKOCཔ UQV XCVK RQVGXCPQ TKEQTTGTG RGT QVVGPGTG OGFKCPVG KN TKURGVVQ VQNKPGC KN HCVVQ EJG NC UQEKGV¡ JC RGTUQPCNKV¡ IKWTKFKEC G FK FGVGTOKPCVG RTQEGFWTG KN DGPGិEKQ FGNN CWVQPQOKC RC FWPSWG CIKUEG UQVVQ KN RTQRTKQ PQOG PQP SWGNNQ FGINK VTKOQPKCNG RGTHGVVC .C FGPQOKPC\KQPG FK UQEKGV¡ CPQPK C\KQPKUVK COOKPKUVTCVQTK Q FKRGPFGPVK #PEJG NC RCTQNC OC TPDJ©U¨ BOPOZNF NC UK FGXG CN HCVVQ EJG NG C\KQPK PQP DPSQPSBUJPO KPFKEC NC RGTUQPCNKV¡ IKWTKFKEC RGTCNVTQ EQP GTCPQ PQOKPCVKXG G SWKPFK VWVGNCXCPQ OGINKQ NC TKEJKGUVC UKIPKិECVQ RKº CORKQ EQTTKURQPFGPVG C SWGNNQ FGN VGTOK FK CPQPKOCVQ FGN OGTECVQ CN ិPG FGINK KPXGUVKOGPVK .C PG EQTRQTC\KQPG WUCVQ PGN NKPIWCIIKQ IKWTKFKEQ KVCNKC EQUVKVW\KQPG FK WPC UQEKGV¡ CPQPKOC VWVVCXKC TKOCPGXC PQ -JNJUFE DPNQBOZ KPXGEG GXKFGP\KC NC TGURQPUCDKNKV¡ UQVVQRQUVC CF CWVQTK\\C\KQPG IQXGTPCVKXC EJG XGPKXC EQP NKOKVCVC FGK UQEK G UK RQVTGDDG VTCFWTTG NGVVGTCNOGPVG EQP EGUUC UQNQ RGT KORTGUG EJG TKEJKGFGUUGTQ FK TCEEQINKGTG UQEKGV¡ C TGURQPUCDKNKV¡ NKOKVCVC UG SWGUVC GURTGUUKQPG ECRKVCNK CPEJG HTC K PQP KORTGPFKVQTK &K HCVVQ NG UQEKG PQP CXGUUG CUUWPVQ KP OQNVK RCGUK FK EKXKN NCY WP FKXGTUQ V¡ CPQPKOG PGNNC RTKOC OGV¡ FGNN 1VVQEGPVQ GTCPQ CPEQTC UKIPKិECVQ FGUKIPCPFQ WP CNVTQ VKRQ FK UQEKGV¡ FK ECRKVCNK RQEJG PQP RTGUGPVG PGINK QTFKPCOGPVK FK EQOOQP NCY = ? EJG UK .G UQEKGV¡ RGT C\KQPK CWOGPVCTQPQ EQPUKFGTGXQNOGPVG FKាGTGP\KC FCNNC UQEKGV¡ RGT C\KQPK RGT KN HCVVQ EJG KN UWQ FK PWOGTQ G FKXGPPGTQ WPC HQTOC FKាWUC FK KORTGUC ECRKVCNG PQP © FKXKUQ KP C\KQPK UQNQ C RCTVKTG FCNNC OGV¡ FGNN 1VVQEGPVQ .C RTKOC 0GK RCGUK CPINQUCUUQPK UK WUC KPQNVTG N GURTGUUKQPG KPJOU PC\KQPG KP EWK HW RGTOGUUQ FK EQUVKVWKTG WPC UQEKGV¡ C TUPDL DPNQBOZ CPEJ GUUC VTCFWEKDKNG EQP ནUQEKGV¡ RGT TGURQPUCDKNKV¡ NKOKVCVC UGP\C RCTVKEQNCTK CWVQTK\\C\KQPK C\KQPKཔ OC EQP WP UKIPKិECVQ RKº CORKQ FGUKIPC KPHCVVK HW NC )TCP $TGVCIPC EQP KN +PJOU 4UPDL $PNQBOJFT "DU FGN

$"1*50-0 40$*&5 1&3 ";*0/*

+P (TCPEKC N QDDNKIQ FK CWVQTK\\C\KQPG IQXGTPCVKXC HW CDQNKVQ PGN G HW FC VCNG FCVC EJG KN PWOGTQ FK UQEKGV¡ CPQPKOG GURNQUG . GUGORKQ HTCPEGUG HW UGIWKVQ TCRKFCOGPVG CPEJG PGINK CNVTK RCGUK

4.4 Ordinamento italiano +P +VCNKC NC UQEKGV¡ RGT C\KQPK GTC IK¡ FKUEKRNKPCVC FCN %QFKEG FGN EQOOGTEKQ FGN G RQK FC SWGNNQ FGN UQVVQ NC FGPQOKPC\KQPG FK TPDJFU BOPOJNB FK FGTKXC\KQ PG HTCPEGUG .C FKUEKRNKPC XKIGPVG © EQPVGPWVC PGN %QFKEG EKXKNG FGN EJG JC CFQVVCVQ NC FGPQOKPC\KQPG CVVWC NG #NN KPVGTPQ FGN %QFKEG INK CTVKEQNK EJG VTCVVCPQ FGNNC UQEKGV¡ RGT C\KQPK UQPQ KN G UU

4.5 Note = ? .C FKUVKP\KQPG VTC QSJWBUF MJNJUFE DPNQBOZ G QVCMJD MJNJUFE DPNQBOZ TKUEQPVTCDKNG KP SWGUVK QTFKPCOGPVK EQTTKURQP FG UQNQ KP RTKOC CRRTQUUKOC\KQPG C SWGNNC VTC UQEKGV¡ RGT C\KQPK G UQEKGV¡ NKOKVCVC FGK RCGUK FK EKXKN NCY

4.6 Voci correlate • 5QEKGV¡ FKTKVVQ • 5QEKGV¡ RGT C\KQPK QTFKPCOGPVQ KVCNKCPQ • 1ាGTVC RWDDNKEC FK CESWKUVQ • $QTUC XCNQTK • %QOWPKEC\KQPG ិPCP\KCTKC

4.7 Altri progetti •

Wikiversità EQPVKGPG KPHQTOC\KQPK UWNNG società per azioni

4.8 Collegamenti esterni • 5QEKGV¡ RGT C\KQPK KP 6GUCWTQ FGN 0WQXQ UQIIGVVCTKQ $0%( OCT\Q

'0/5* 1&3 5&450 & *.."(*/* "6503* -*$&/;&

4.9 Fonti per testo e immagini; autori; licenze 4.9.1

Testo

• Società (diritto) 'POUF JVVRU KV YKMKRGFKC QTI YKMK 5QEKGV % # A FKTKVVQ !QNFKF $POUSJCVUPSJ )CE 2CPCKTLFFG )XKVVWEEK )KQTIKQ2TQ 2KN $/( 5GP\C PQOG VZV 5WP$QV &WTQ[ 5GPRCK 2GICUQXCICPVG UPQQR[ 'NYQQF 2GEEC 3DGTV 'WOQNRQ &LCPIQ .WUWO $WNVTQ 5UURGTC ,QFKFQ`KVYKMK 1VTGDQT /KETQUQKMQU .NQTGP\K 0GOQ DKU 6JTGGEJCTNKG 'UECTDQV /CTEQRKN $GTGP +PFK IQ`KVYKMK ,#P&DQV 2WNEKDGNNC (TC\\QPG %CXCNNQ4C\\Q 6TKRJ 2NKPM .QTF *KFGNCP )TCEG ' &QWING`KVYKMK 2QRQR 1NCPFQDQV 5VGHCPQ $CIJKPQ 9KUDQV $GGEJU (QTOKEC TWHC 5KG$QV *CTNQEM 2JCPVQOCU #\TCGN -C\W 6TKMMG &CTM#R 6CPLDQIGNKIK $T®UMGNN[ 5CPFTQDV 0Q /CTLCO )WKFQOCE .WEMCU DQV (TGUEQ$QV /CRK8CP2GNV 'T %KEGTQ #VVQ$QV #TVJWT$QV 5F 5CUUQ$QV :SDQV #WUJWN\ $QV 4WDKPDQV . ' 5KUVQKX 'OCWU$QV <ªTQ$QV 6CWGTGU 5DN 5JKXCPCTC[CPC %QEW$QV /GTN+Y$QV #XKE$QV #VCTWDQV (TKPIKQ 2KN DQV &GZDQV 0KEWNKPWZ $QVETWZ #NGUUKQ$QV #FFDQV 1TPOCUK 'WRCTMGTKC (QNVQ G #PQPKOQ • Società di persone 'POUF JVVRU KV YKMKRGFKC QTI YKMK 5QEKGV % # AFKARGTUQPG!QNFKF $POUSJCVUPSJ 5PQYFQI 5DKUQNQ #T[ 6QQD[ 5M[NWMG #N 2GTGKTC 2GICUQXCICPVG 'WOQNRQ 6QTUQNQ .QU³IK¡ 6QQDC\ 2KGT 5GUSWKRGFCNG +PFKIQ`KVYKMK UPQQR[ DQV $TQYPQWV 6GM$QV 4QNNQ$QV 5PQY $NK\\CTF .QTF *KFGNCP 8QOKVTQP 2JCPVQOCU 2TCEEJKC #PLC/CPKZ 8KUEQPVKPQ 'NPKPQRCP\C %QOCPEJGTQ 0WDKHGT )KCEQOQ 5GKEU 2KN DQV 0KEWNKPWZ (QNVQ G #PQPKOQ • Società di capitali 'POUF JVVRU KV YKMKRGFKC QTI YKMK 5QEKGV % # AFKAECRKVCNK!QNFKF $POUSJCVUPSJ #T[ *GNKQU 5VGOD[ /CVZ %TWEEQ$QV &WTQ[ 'OKNKQ 2GICUQXCICPVG 'WOQNRQ &LCPIQ .QU³IK¡ /KETQUQKMQU .QODCTFGNNK #IPGNNKPQ +PFKIQ`KVYKMK (CDTQZ 0KEQNK UPQQR[DQV ,#P&DQV 8KVW\\W 6GM$QV %CXCNNQ4C\\Q )KCTGVVC .QTF *KFGNCP 8QNMQX$QV )TCEG ' &QWING`KVYKMK $CUK NKEQHTGUEQ 5WRGTHTCP\ 6KGUUG /GNQU 2JCPVQOCU $CNHCDKQ +VC DQV $WIIKC $QVVW\\W /CTEQ 2NCUUKQ .QWRGTKDQV +PEQNC$QV /CTLCO .WEMCU DQV (TGUEQ$QV 4CាCOCKFGP #VVQ$QV 4%CPVQTQ$QV &GIC #NRJ $QV 'OCWU$QV 6CWGTGU /GTN+Y$QV #FKICOC #NGUUKQ$QV #FFDQV 1TPOCUK G #PQPKOQ • Società per azioni 'POUF JVVRU KV YKMKRGFKC QTI YKMK 5QEKGV % # ARGTAC\KQPK!QNFKF $POUSJCVUPSJ 5PQYFQI *GNNKU /QNK XC 5CNXCVQTG +PICNC 4GVCIIKQ /CTEGN $GTIGTGV 2KGTQ 2KPQ CNRKPQ 0GQOC[JG )XKVVWEEK <GTQ$QV #TKGN 5MTWាQ /CZKOKZ 2KGVTQFP %JGO 4QDGTV 9GGOG[GT %CTOGNQ $WDQ DWDQ %TWEEQ$QV &WTQ[ 5GPRCK 2CRGUCVCP 2GICUQXCICPVG 5CUUQURKEEQ (GFG: 'WOQN RQ &LCPIQ $WNVTQ #NNGDQTIQ .WECU +N2KUCPQ .QU³IK¡ )KCE &OGTKEQ %CWNិGNF 'ZCKTGVQU 2KGT 'OKNKCP E ( N C P M G T (TGFF[H`KVYKMK (TCPEGUEQ $GVVK 5QTDGNNK /CTEQRKN CPCEQPFC 5GUSWKRGFCNG +PFKIQ`KVYKMK 0KEQNK UPQQR[DQV ,#P&DQV 8KVW\\W /CNCHC[C$QV ;GTWN /K\CTFGNNQTUC 5PQY $NK\\CTF %QVVQP 6:K-K$Q6 .QTF *KFGNCP .WMG9KNNGT .QTGP\QF\ )TCEG ' &QWING`KVYKMK 1NCPFQDQV 9KUDQV 5KG$QV )KCPECTNQFQTKC`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

4.9.2

Immagini

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4.9.3

Licenza dell'opera

• %TGCVKXG %QOOQPU #VVTKDWVKQP 5JCTG #NKMG

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