According to the 2024 Operational Guide for Filing Financial Statements published by Unioncamere, the failure to approve and file annual financial statements for two consecutive years may constitute grounds
for dissolution of limited liability companies (S.r.l.) and joint-stock companies (S.p.A.), as provided in Article 2484, point 3 of the Italian Civil Code.
This is a crucial update for any business operating or owning subsidiaries in Italy.
Our team is ready to support you with expert guidance to ensure full compliance and help you avoid severe consequences.
