{"id":9856,"date":"2018-03-14T17:30:17","date_gmt":"2018-03-14T16:30:17","guid":{"rendered":"http:\/\/www.visureitalia.com\/smartfocus\/?p=9856"},"modified":"2022-08-01T16:44:26","modified_gmt":"2022-08-01T14:44:26","slug":"societa-controllate-e-partecipate-responsabilita-risarcimento","status":"publish","type":"post","link":"https:\/\/www.visureitalia.com\/smartfocus\/societa-controllate-e-partecipate-responsabilita-risarcimento\/","title":{"rendered":"Societ\u00e0 controllate e partecipate. Responsabilit\u00e0 e risarcimento"},"content":{"rendered":"<p>Le <strong>societ\u00e0 controllate e partecipate<\/strong> rientrano tra le <a href=\"https:\/\/www.visureitalia.com\/smartfocus\/cose-bilancio-ottico-sintetico-come-ottenerlo-online\/\">societ\u00e0 di capitali<\/a> e si distinguono tra loro per la differente percentuale di quota posseduta. Analizziamole nello specifico, soffermandoci in particolare sul tema della responsabilit\u00e0 e del risarcimento delle societ\u00e0.<br \/>\n<!--more--><\/p>\n<h2>Le differenze tra societ\u00e0 controllate e partecipate<\/h2>\n<p>La <strong>differenza sostanziale tra societ\u00e0 controllate e partecipate<\/strong>\u00a0riguarda quindi la percentuale delle azioni\/quote possedute dalla societ\u00e0 sovraordinata (<em>Societ\u00e0 Madre<\/em> o <em>Holding Company<\/em>) rispetto quella subordinata. In aggiunta, le societ\u00e0 partecipate sono vere e proprie societ\u00e0 di diritto privato, al cui capitale sociale \u201cpartecipa\u201d l\u2019ente pubblico, costituite per l\u2019esercizio di attivit\u00e0 pubblicistiche.<\/p>\n<p>In generale, per\u00f2, non basta avere una semplice potest\u00e0 di tipo amministrativo-gestionale per considerare un ente sovraordinato rispetto al subordinato. Serve infatti anche la titolarit\u00e0 di altri poteri, come:<\/p>\n<ul>\n<li>l\u2019<em>ingerenza<\/em>, cio\u00e8 la condizione che pone l\u2019ente controllante in condizione di dirigere l\u2019ente dipendente;<\/li>\n<li>la <em>verifica<\/em> che l&#8217;ente subordinato agisca in nel rispetto delle specifiche imposizioni impartite;<\/li>\n<li>l\u2019<em>incidenza<\/em> sul processo formativo della sua volont\u00e0;<\/li>\n<li>l\u2019<em>influenza<\/em> sul processo formativo della sua volont\u00e0.<\/li>\n<\/ul>\n<p>Una societ\u00e0 si definisce <strong>controllante<\/strong> quando:<\/p>\n<ul>\n<li>dispone della maggioranza dei voti esercitabili nell\u2019assemblea dei soci;<\/li>\n<li>non si dispone della maggioranza dei voti, ma si ha comunque un&#8217;influenza dominante nell\u2019assemblea (ad es. perch\u00e9 si hanno delle deleghe di voto, ecc.);<\/li>\n<li>dispone di\u00a0voti sufficienti per esercitare un&#8217;influenza dominante\u00a0nell\u2019assemblea grazie a particolari vincoli contrattuali.<\/li>\n<\/ul>\n<p>Invece, si definisce <strong>partecipante<\/strong> quando:<\/p>\n<ul>\n<li>ha una partecipazione semplice (quindi non possiede la maggioranza) nel capitale della societ\u00e0, senza potere di ingerenza o di nomina dei rappresentanti.<\/li>\n<\/ul>\n<h3>Responsabilit\u00e0 e Fallimento delle Societ\u00e0 Controllate<\/h3>\n<p>L\u2019<em>art. 2497 c.c<\/em>. definisce il principio di <strong>responsabilit\u00e0 <\/strong>affermando che \u201c<em>le societ\u00e0 o gli enti che, agiscono in violazione dei principi di corretta gestione societaria e imprenditoriale delle societ\u00e0 medesime, sono direttamente responsabili nei confronti dei soci di queste societ\u00e0 per il pregiudizio arrecato alla redditivit\u00e0 e al valore della partecipazione sociale, nonch\u00e9 nei confronti dei creditori sociali per la lesione cagionata all&#8217;integrit\u00e0\u00a0del patrimonio della societ\u00e0<\/em>\u201d.<\/p>\n<p>Risponde ovviamente in solido chiunque abbia preso parte al fatto lesivo\/illecito e chi ne abbia consapevolmente tratto beneficio.<\/p>\n<p>Per quanto riguarda invece il <strong>fallimento<\/strong> della societ\u00e0 controllata, si tiene conto del 3\u00b0 comma dell\u2019art. 2497 c.c. che dispone: \u201c<em>l\u2019azione dei soci e dei creditori sociali, nei confronti della societ\u00e0 controllante, pu\u00f2 essere validamente esperita solo se questi non sono stati soddisfatti dalla societ\u00e0 soggetta all&#8217;attivit\u00e0\u00a0di direzione e coordinamento<\/em>\u201d.<\/p>\n<p>Il <strong>danneggiato<\/strong> \u00e8 tenuto ad allegare e provare: l\u2019attivit\u00e0 di direzione e coordinamento, il pregiudizio subito, il nesso causale tra questo e la condotta tenuta e anche la violazione dei doveri di corretta gestione imprenditoriale e societaria. Altres\u00ec rientra all&#8217;interno dell\u2019<em>onus probandi <\/em>del danneggiato anche la colpa della societ\u00e0 sovraordinata.<\/p>\n<p>Per i <strong>creditori<\/strong>, inoltre, la prova del pregiudizio sub\u00ecto, implica anche quella dell\u2019insolvenza della societ\u00e0 rispetto alle ragioni di questi.<\/p>\n<p>Infine, in tema di <strong>prescrizione<\/strong>, l\u2019azione dovr\u00e0 essere esperita, per espressa dell\u2019<em>art. 2949 c.c.<\/em>, nel termine di cinque anni.<\/p>\n<h3>Responsabilit\u00e0 e fallimento delle societ\u00e0 partecipate<\/h3>\n<p>Il <em>Testo Unico sulle societ\u00e0 a partecipazione pubblica<\/em> e il <em>D. Lgs Integrativo<\/em>, definiscono in modo chiaro ed esplicativo la volont\u00e0 di limitare il fenomeno della partecipazione di enti pubblici a societ\u00e0 di capitali, oltre alle specifiche sulla responsabilit\u00e0 e il fallimento.<\/p>\n<h4>Fonti normative<\/h4>\n<p><em>Art. 2497 c.c.<\/em><br \/>\n<em>Lgs. 19 agosto 2016, n. 175 (T.U.soc.)<\/em><br \/>\n<em>Lgs. 16 giugno 2017, n. 100<\/em><\/p>\n<h6>AUTORE:\u00a0Paolo Matassa, <a href=\"https:\/\/www.avvocatoflash.it\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color: #000080;\">AvvocatoFlash<\/span><\/a><\/h6>\n","protected":false},"excerpt":{"rendered":"<p>Le <strong>societ\u00e0 controllate e partecipate<\/strong> rientrano tra le societ\u00e0 di capitali e si distinguono tra loro per la differente percentuale di quota posseduta. Analizziamole nello specifico, soffermandoci in particolare sul tema della responsabilit\u00e0 e del risarcimento delle societ\u00e0.<\/p>\n","protected":false},"author":11,"featured_media":9871,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[4],"tags":[1873,1308,618,1250],"class_list":["post-9856","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-normative","tag-distributori-ufficiali-infocamere","tag-infocamere","tag-registro-imprese","tag-responsabilita-amministratore"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Societ\u00e0 controllate e partecipate: le responsabilit\u00e0<\/title>\n<meta name=\"description\" content=\"Le societ\u00e0 controllate e partecipate rientrano tra le societ\u00e0 di capitali. 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Dess\u00ec","author_link":"https:\/\/www.visureitalia.com\/smartfocus\/author\/michela-dessi\/"},"uagb_comment_info":0,"uagb_excerpt":"Le societ\u00e0 controllate e partecipate rientrano tra le societ\u00e0 di capitali e si distinguono tra loro per la differente percentuale di quota posseduta. Analizziamole nello specifico, soffermandoci in particolare sul tema della responsabilit\u00e0 e del risarcimento delle societ\u00e0.","_links":{"self":[{"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/posts\/9856","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/comments?post=9856"}],"version-history":[{"count":8,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/posts\/9856\/revisions"}],"predecessor-version":[{"id":39151,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/posts\/9856\/revisions\/39151"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/media\/9871"}],"wp:attachment":[{"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/media?parent=9856"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/categories?post=9856"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/tags?post=9856"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}