The Civil Section of the Court of Cassation has clarified the validity and effectiveness of notifications of tax documents in the name of the extinguished company, if served, after the extinction, to the formerly partners.
In its Order No. 753 of 9 January 2024, the Supreme Court of Cassation clarified that, in the event of the extinction of a partnership or capital company, resulting from its cancellation from the Company Registry, a succession-type phenomenon is determined, whereby the obligatory relationships and debts of the company do not become extinctbut are transferred to the shareholders, who are liable for them, even to the extent of what was collected following the liquidation, or unlimitedly, depending on whether the former shareholders were liable limitedly or unlimitedly for the corporate debts.
The Court also held that notifications of tax documents in the name of dissolved companies are valid and effective if they are served, after the dissolution, on the former shareholders, without the need for the issuance of specific documents in their name and addressed to them.
While remaining at your disposal for any doubts or requests for clarification, we would like to take this opportunity to extend our best regards to all.