Modification of participation rights: in which cases the withdrawal of the shareholder is justified

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In judgement no. 13845/2019 the Supreme Court has ruled that the change of a by-laws clause which indirectly reduces the eligible percentage of dividend distribution by increasing the percentage to be allocated to reserves, negatively affects the shareholders’ patrimonial rights, thus justifying the withdrawal right of those shareholders that did not take part to the relevant shareholders resolution pursuant to Article, paragraph 1, lett. g) of the Italian Civil Code.

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

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