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STUDIO DORIGHELLI

COME INDIVIDUARE IL TITOLARE EFFETTIVO NEL CASO DELLE PARTECIPAZIONI 'A CATENA'


Nei gruppi societari il titolare effettivo è da identificare in ogni persona fisica che, a qualsiasi livello della catena partecipativa detiene oltre il 25% del capitale. Con riferimento alle catene di controllo esistono diverse teorie riguardo alle modalità con cui individuare il titolare effettivo. Secondo Assonime, la preferibile è quella che vuole identificare il titolare effettivo mediante verifica di chi superi il 25% per ogni livello di proprietà. In pratica, si valuta la partecipazione del 25% al capitale della società per poi risalire la catena al fine dell’identificazione di tutte le persone fisiche che detengono più del 25% del capitale sociale di qualsiasi entità che detenga a sua volta una partecipazione superiore al 25%. Tale interpretazione oltre che in linea con l’art. 20 del d.lgs 231/07 (costituisce indicazione di proprietà indiretta la titolarità di una percentuale di partecipazioni superiore al 25% del capitale del cliente, posseduto per il tramite di società controllate, società fiduciarie o per interposta persona) appare in linea anche con quanto previsto dalla recente proposta di Regolamento del Parlamento europeo e del Consiglio (considerando n. 65) sulla prevenzione dell’uso del sistema finanziario ai fini antiriciclaggio. Clicca qui per accedere al documento di Assonime.
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Dove siamo

Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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