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Società per azioni (S.p.A. or spa) is a form of corporation in Italy, meaning 'company with shares' (although often translated as 'joint-stock company', which may or may not be a limited liability entity). It is more or less equivalent to S.A. or public limited company (PLC) in other countries.
società per azioni. British English: public company / ˈpʌblɪk ˈkʌmpənɪ / NOUN. A public company is a company whose shares can be bought by the general public. American English: public company / ˈpʌblɪk ˈkʌmpəni / Brazilian Portuguese: sociedade anônima aberta. Chinese: 上市公司. European Spanish: empresa pública.
Oct 23, 2003 · A "Societa per azioni" is analogous to an American corporation. A "Societa a responsabilita limitata" is the equivalent of a joint stock company with limited liability. A "Societa in nome collettivo" is a general partnership whose members have unlimited liability for all its obligations.
In Italy, two common forms of capital companies are the “S.p.A.” (Società per Azioni) and the “S.r.l.” (Società a Responsabilità Limitata). Here are the main characteristics and differences between them:
Feb 17, 2015 · EUR-Lex - 02011L0096-20150217 - EN - EUR-Lex. Consolidated text: Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (recast) Access initial legal act. (. In force. )
Società per Azioni (S.p.A.) A Società per Azioni is a public limited company by shares. This form of corporation better suits the needs of large businesses requiring a significant amount of capital.
Le società per azioni sono normate dal diritto commerciale (facente parte del diritto privato) e la sua branca che si occupa nello specifico delle società per azioni (e non di società di capitali di altro tipo) è il diritto societario; in inglese è detto "corporate law" o "company law".
