Rivista del Diritto Commerciale e del diritto generale delle Obbligazioni

Abstract: The striking off the register and extinction of partnerships – The article explores the requirements and legal effects of the striking off of partnerships from the business register. Particular attention is given to the differences and similarities with the corresponding rules applicable to unlimited companies. The article argues that the business register’s office may refuse to strike off a partnership only in the absence of the final liquidation balance. Furthermore, it contends that the vocabulary commonly used in this context has negatively influenced case law. Specifically, the term “extinction” does not accurately describe the legal situation following the liquidation and striking off of partnerships or companies.  

Sommario: 1. Premessa. – 2. L’iscrizione della cancellazione di società personali. – 3. I presupposti della “cancellazione della cancellazione” di società personali. – 4. La decorrenza del termine annuale per l’apertura della liquidazione giudiziale. – 5. L’estinzione della società non iscritta. – 6. Sorte delle sopravvivenze e sopravvenienze passive. – 7. Segue. Sorte delle sopravvivenze e sopravvenienze attive.

Keywords: Partnerships — Business register — Striking off — Extinction of partnerships — Final liquidation balance.