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The liability of the shareholders and the burden of proof of the corporate creditors in the event of cancellation of the company from the Register of Companies: Civil Cassation, Section I, sentence of 6th December 2019 n. 31933
- 07/01/2020
On 6 December 2019 the First Section of the Civil Court of Cassation clarified with its sentence no. 31933 that, in the event of cancellation of a capital company from the Register of Companies, the creditor, without prejudice to the fact that the shareholders as successors of the extinct company are liable towards the corporate creditors as established in the articles of association, has the burden of proving the distribution of the company assets and the collection of a share of it on the basis of the final liquidation balance sheet, as an element of the case constituting the right brought by the creditor against the shareholder.
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