I NODI INTERPRETATIVI DELLE REGOLE IN TEMA DI FINANZIAMENTO DEI SOCI. L'APPORTO DELLA COMPARAZIONE.

This thesis disserts the art. 2467 of the Civil Code and analyses its reception into the Italian legal system, with peculiar emphasis on the financing of the shareholders within a company. Its impact and relevance are then compared to analogous rules of other Countries, such as the North American, the German, the Spanish, the Portuguese and the French ones. At the end, an evaluation of the signs of anomaly ex art. 2467 c.c. through solvency tests is proposed. The major achievement of this thesis, to the Author's point of view, is that the italian rule is perfectible and might achieve different connotations and interpretations on the basis of the foreign examined legal systems.