Libreria Giuridica Sauzano
Memento Commercial Companies
Memento Commercial Companies
SKU:9788828857235
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Memento Pratico Società Commerciali carries out an in-depth examination of the general discipline of companies and the specific discipline of SMEs, innovative start-ups, benefit companies, sports companies, sports agents and STPs.
The volume analyses, among other things, extraordinary transactions (mergers, demergers and transformations), company financing, accounting and tax obligations, and forms of collaboration between companies and corporate groups.
It also deals with the administrative liability of companies (Legislative Decree 231/2001), with an in-depth analysis of the crimes to which it is connected, the legislation for the protection of privacy and the discipline of the so-called golden powers .
The main novelties of the 2025 edition
Among the main new features of this edition we highlight:
- the so-called Capital Law (21/2024) which modifies the civil code and the TUF;
- the expansion of the crimes underlying the administrative liability of companies;
- the obligation to communicate to the register of beneficial owners and the issues relating to its application;
- the new Rules of Conduct for the auditors of unlisted companies;
- the CSRD Directive on non-financial information on social, environmental and governance aspects for companies;
- regarding the holding of meetings, the extension to 31 December 2024 of the provisions issued for the Covid-19 emergency;
- the update of the size criteria of companies related to reporting obligations in the accounting sector;
- the regulation of sports clubs and sports agents;
- the redefinition of the so-called golden power of the government in matters of defense and national security and strategic sectors;
- tax news and the Sanctions Decree.
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