CORPORATE | Italian supreme court on Company Deregistration and Pending Claims
On 16 July 2025, the Italian Supreme Court issued its judgement in case No. 19750, ruling that the voluntary deregistration of a company from the Companies Register does not entail the waiver of claims still pending in litigation. Such claims are instead transferred to the shareholders, unless there is clear evidence of the company’s intention to remit the debt. In this respect, it is not sufficient for the claim not to be recorded in the liquidation balance sheet. It is up to the defendant debtor to prove the existence of a valid and effective waiver.
Newsletter n. 110 – August/September 2025