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prone to the phenomenon of nominal undercapitalization. This was because the issuance of bonds was prohibited, and there was a ban on issuing special shares (all shares were equal and granted equal rights). The phenomenon of the so-called "financing by the partner" intensified, involving a loan from
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a partner to the company. This loan did not result in a capital increase and led the partner to play the dual role of a shareholder and a creditor. The negative effect was that what could have been a capital increase benefiting creditors (e.g., in the event of the
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and partnerships. Some elements, such as the complete waiver of the principle of patrimonial liability under Art. 2740 of the Civil Code, bring it closer to the
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Do not translate text that appears unreliable or low-quality. If possible, verify the text with references provided in the foreign-language article.
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271:(S.s.d a r.l.) for amateur sports-related companies and their corresponding regulations: article 90 of the Italian Law No.289 of 2002.
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of 1942—previously, there was a joint-stock company by shares, which did not differ much from other
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lacked a proper autonomous discipline, a gap that was addressed by referring to that of the
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underwent significant innovation through the corporate law reform of 2003. Now, the
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of the company) instead became a concurrent debt with the claims of creditors.
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Furthermore, the financial structure was quite limited, making the
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società sportiva dilettantistica a responsabilità limitata
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was introduced into the
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