Rivista del Diritto Commerciale e del diritto generale delle Obbligazioni

Abstract: On the de facto supercompany: what about the de facto holding? – The de facto supercompany has long been studied due to the various concerns this institute raises. In particular, it is very similar with de facto holding company causing a risk of confusion between them. Doctrine and jurisprudence tried to define the perimeter of each institute and the Supreme Court is recently paying a lot of attention to it. Nonetheless, a recent Supreme Court decision raises serious concerns on the differences between de facto holding company and supercompany. This essay, after examining the legal context, making use of relevant case law and doctrine, criticizes the decision and questions the consequences of the aforementioned distinction. Finally, some insights into the studied topic are proposed.  

Summary: 1. Il caso. – 2. La normativa di riferimento. – 3. I precedenti giurisprudenziali … e una prima conclusione – 4. La dottrina. – 5. Il commento.  

Keywords: De facto supercompany — De facto holding — Proof — Differences — Liquidation procedure.