Il tuo Sito Web è in regola con la legge n. 88/2009 ART. 42?

A new European legislation introduces new obligations, in relation to communication, especially on the web. In particular, it concerns joint-stock companies, this is Article 42 of Law 88/2009, which in relation to the amendments to Article 2250 of the Civil Code, the same companies must publish on their website:

  1. In addition to the VAT number, the registered office, the business register office where the company is registered and the registration number must appear
  2. The share capital indicating the amount actually paid and the existing capital from the last balance sheet.
  3. If the company is in liquidation, this must appear.
  4. In the case of Spa or Srl if the shareholder is unique.

This does not only concern websites, but everything that is image on the net by companies, from social networks to blogs , and all electronic media that provide advertising and visibility. Failure to comply with the law will result in a hefty fine.

Art. 42. Provisions on the transposition of Directive 2003/58 / EC of the European Parliament and of the Council of 15 July 2003 amending Council Directive 68/151 / EEC as regards the advertising requirements for certain types of Company)

1. In article 2250 of the civil code, the following are added after the fourth paragraph: "The deeds of companies established according to one of the types regulated in chapters V, VI and VII of this title, for which registration is mandatory o the deposit, may also be published in a special section of the register of companies in another official language of the European Communities, with a sworn translation by an expert. In case of discrepancy with the documents published in Italian, those published in another language pursuant to the fifth paragraph cannot be opposed to third parties, but these can make use of them, unless the Company proves that they were aware of their version in Italian. . The companies referred to in the fifth paragraph that have an electronic space for communication connected to a public access electronic network provide, through this means, all the information referred to in the first, second, third and fourth paragraph ".

2. In article 2630, first paragraph, of the civil code, after the words: "business register" the following are inserted: ", or fails to provide the information required by article 2250 in the documents, correspondence and electronic network , first, second, third and fourth paragraphs, ".

Art. 2250 (1)
Indication in documents and correspondence
[1] In the documents and correspondence of the companies subject to the obligation of registration in the commercial register, the registered office of the company and the office of the commercial register at which it is registered and the registration number must be indicated.
[2] The capital of joint-stock companies, limited partnerships with shares and limited liability must be in the deeds and correspondence indicated according to the amount actually paid and as it appears in the last financial statements.
[3] After the dissolution of the companies referred to in the first paragraph, it must be expressly indicated in the documents and correspondence that the company is in liquidation.
[4] In the documents and correspondence of joint-stock and limited liability companies it must be indicated whether they have a single shareholder (2).

(1) So modif. from art. 1 Presidential Decree 29 December 1969, n. 1127 (Official Gazette February 10, 1970, n.35).
(2) Paragraph added by art. 2 of Legislative Decree 3 March 1993, n. 88. - The words "for shares and" have been inserted by art. 6.3, legislative decree 6 February 2004, n. 37. - Paragraph added by art. 2, legislative decree 3 March 1993, n. 88.

Therefore this information should be reported for example in:

  1. invoices
  2. contracts
  3. letters
  4. e-mail
  5. internet site

In detail the obligations for each type of company :

Mandatory data Partnership
(Ss, Snc and Sas)
Capital company
(Spa, Sapa and Srl)
Company headquarters YES YES
The office of the Register of Companies where the company is registered YES YES
The registration number in the Business Register
(coincides with tax code)
The REA number YES YES
The state of liquidation following the dissolution of the company YES YES
The paid-up share capital and that which existed in the latest approved financial statements NO YES
Possible existence of a single shareholder (single-member company) NO YES for Spa and Srl

There is a penalty of € 206 to € 2,065 for companies that omit data in their communication.

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