Directors’ remuneration: clarification on the interpretation of the company’s by-laws

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In the recent ruling n. 27335/2019 the Supreme Court has clarified the nature of the directors’ right to remuneration and specified when granting a remuneration to the directors can be considered not mandatory in accordance to certain provisions in the company’s by-laws. In fact, in the aforementioned ruling the Supreme Court first of all specifies that the relationship between the director and the company cannot be treated as a contractual relationship nor as any other relationship that may give rise to an employment relation between the director and the company, which would automatically determine an irrevocable right to remuneration.

Fonte: IPSOA – Informazione quotidiana su fisco, lavoro e pensioni, bilancio, gestione d’impresa e finanziamenti.

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