{"id":11661,"date":"2020-10-29T18:25:01","date_gmt":"2020-10-29T17:25:01","guid":{"rendered":"https:\/\/dev.andersen.dotandmedia.com\/?p=11661"},"modified":"2020-10-29T18:23:52","modified_gmt":"2020-10-29T17:23:52","slug":"credit-refund-of-the-extinguished-company-to-the-sole-shareholder","status":"publish","type":"post","link":"https:\/\/dev.andersen.dotandmedia.com\/en\/credit-refund-of-the-extinguished-company-to-the-sole-shareholder\/","title":{"rendered":"Credit refund of the extinguished company to the sole shareholder"},"content":{"rendered":"<p>By the decision no. 19641, filed on September 21th 2020, the Supreme Court ruled that, in case of a company cancelled from the company register, the previous shareholder is entitled to request reimbursement of the credit due to the company not only for the proportional amount to its share in the company but for the entire amount. This credit has to be indicated in the final liquidation financial statement and must be certain and collectable (e.g. an income tax or VAT credit).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>By the decision no. 19641, filed on September 21th 2020, the Supreme Court ruled that, in case of a company cancelled from the company register, the previous shareholder is entitled to request reimbursement of the credit due to the company not only for the proportional amount to its share in the company but for the [&hellip;]<\/p>\n","protected":false},"author":31,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[50],"tags":[],"class_list":["post-11661","post","type-post","status-publish","format-standard","hentry","category-insights"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Credit refund of the extinguished company to the sole shareholder - Andersen Italy<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dev.andersen.dotandmedia.com\/en\/credit-refund-of-the-extinguished-company-to-the-sole-shareholder\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Credit refund of the extinguished company to the sole shareholder - Andersen Italy\" \/>\n<meta property=\"og:description\" content=\"By the decision no. 19641, filed on September 21th 2020, the Supreme Court ruled that, in case of a company cancelled from the company register, the previous shareholder is entitled to request reimbursement of the credit due to the company not only for the proportional amount to its share in the company but for the [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dev.andersen.dotandmedia.com\/en\/credit-refund-of-the-extinguished-company-to-the-sole-shareholder\/\" \/>\n<meta property=\"og:site_name\" content=\"Andersen Italy\" \/>\n<meta property=\"article:published_time\" content=\"2020-10-29T17:25:01+00:00\" \/>\n<meta name=\"author\" content=\"Daniele Truglia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Daniele Truglia\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/credit-refund-of-the-extinguished-company-to-the-sole-shareholder\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/credit-refund-of-the-extinguished-company-to-the-sole-shareholder\\\/\"},\"author\":{\"name\":\"Daniele Truglia\",\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/#\\\/schema\\\/person\\\/3086fda74425a53ad92d5a18b2ffabdb\"},\"headline\":\"Credit refund of the extinguished company to the sole shareholder\",\"datePublished\":\"2020-10-29T17:25:01+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/credit-refund-of-the-extinguished-company-to-the-sole-shareholder\\\/\"},\"wordCount\":91,\"articleSection\":[\"Insights\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/credit-refund-of-the-extinguished-company-to-the-sole-shareholder\\\/\",\"url\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/credit-refund-of-the-extinguished-company-to-the-sole-shareholder\\\/\",\"name\":\"Credit refund of the extinguished company to the sole shareholder - 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