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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.
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- Share Capital and Shares
- Shareholders’ Meetings
- Managing Body
- Control Body and Audit
S.p.A. share capital may not be lower than € 50,000.00, and is divided into “shares”, which can be physically issued or dematerialized. Capital can be paid up either by cash contribution or, whereby expressly provided in the Memorandum of Association, as an in-kind contribution or contribution of receivables, whose value shall be equal to the amoun...
The Shareholders’ Meeting is the S.p.A.’s sovereign corporate body, i.e. the forum within which its shareholders form their will as to the company, then implemented by the managing body. The shareholders pass resolutions collectively. Resolutions legitimately passed during the meeting are binding for all shareholders, including those absent and tho...
The managing body is responsible for the management of the company. In performing ordinary and extraordinary management tasks, it is not bound to seek approval from shareholders for its actions, except for corporate administration acts expressly subject to shareholders’ approval as by law. In any event, the managing body composition depends on the ...
The control body is responsible for overseeing company management and/or auditing its accounts, although the latter may also be entrusted to an independent auditing firm. Within the so-called “ordinary” model of corporate governance management control is entrusted to a Board of Auditors composed of either 3 or 5 statutory auditors and 2 alternate s...
Dec 1, 2023 · Cos’è una società per azioni? La società per azioni, anche nota come SpA, è una delle principali forme societarie conosciuta dall’ordinamento interno, oltre che tra le più comuni tra quelle adottate in concreto.
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".
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.
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:
