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DECRETO FISCALE: OPERAZIONI SOCIETARIE ANCHE SENZA INTERVENTO DEL NOTAIO


La Legge di conversione del Decreto fiscale ha introdotto la possibilità di redigere atti di cessione d'azienda, di costituzione dell'impresa familiare e di operazioni straordinarie senza la necessità della figura professionale del notaio. È infatti sufficiente la firma digitale e l'intervento del dottore commercialista o di altri soggetti iscritti all'albo dei dottori commercialisti (con procedura analoga a quella già adottata da anni per la cessione di quote di Srl); l'intervento di un intermediario abilitato fa venire quindi meno la necessità dell'autentica notarile. Gli atti per i quali è sufficiente la firma digitale dell'intermediario sono: la trasformazione di società di persone, la trasformazione di società di capitali, la trasformazione eterogenea in società di capitali, il progetto di fusione, la deliberazione di fusione e l'atto di fusione e scissione, i contratti che hanno per oggetto il trasferimento della proprietà o il godimento dell'azienda, la costituzione di impresa famigliare. L'intermediario abilitato dovrà rispettare la normativa vigente ed adempiere al deposito dell'atto presso l'ufficio del registro delle imprese e il versamento delle imposte. Fonte: Ddl di conversione in legge del DL 16 ottobre 2017, n. 148


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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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