L’art. 2467 c.c.: limiti di applicazione di una norma transtipica ad una “s.r.l. transtipica”
L’art. 2467 c.c.: limiti di applicazione di una norma transtipica ad una “s.r.l. transtipica”
Sommario: 1. La nozione di transtipicità e le sue ricadute applicative. – 2. L’art. 2467 c.c.; una norma transtipica sul corretto finanziamento delle società lucrative “chiuse”. – 3. Rapporti fra l’art. 2467 c.c. e gli artt. 164 e 383, Cod. crisi. – 4. La P.M.I. in forma di S.r.l. e i suoi profili di trans-tipicità. – 5. I limiti applicativi dell’art. 2467 c.c. alla P.M.I. in forma di S.r.l. ---Abstract: A transtypical rule is a provision that is directly applicable beyond and regardless of the cases the rule is laid down for; an example of transtypical rule is the art. 2467 of Italian Civil code (c.c.), provided for Italian limited liability company (s.r.l.). According to such rule, the repayment of shareholder loans granted in a situation of financial stress of the company is postponed after other creditors’ repayment. Despite its placing under s.r.l. set of rules, art. 2467 c.c. is applicable not only to s.r.l. but also to all small and close companies (which are similar to s.r.l.). Recently, the Italian legislator has provided some exceptional rules for SME and start-up companies which adopt the form of s.r.l. Pursuant to these exceptional provisions, such companies can derogate the common rules of s.r.l. and open up to the capital market themselves to receiving investments. The Author, considering – on one hand – that SME and start-up s.r.l. hasn’t the characteristics of a “common” s.r.l. (few shareholders and close structure), and – on the other hand – the nature of transtypical rules, concludes that art. 2467 c.c., even though it’s provided for s.r.l., is not applicable to “open” SME and start-up s.r.l. Keywords: Transtypical Rule – S.r.l. – 2467 c.c. – Shareholder Loans – SME and Start-up s.r.l. --- (*) Il presente contributo è altresì destinato agli Studi in onore di Oreste Cagnasso, che verranno raccolti nel volume Aa. Vv., La società a responsabilità limitata: un modello transtipico alla prova del Codice della Crisi, in corso di pubblicazione per i tipi di Giappichelli.
