The Supreme Court outlined criteria for identifying a de facto director (amministratore di fatto): continuous and significant managerial activity, stable integration into the organizational structure, and external representation of the company. Formal appointment is not required. This classification triggers full directorial liability. Ruling dated 8 October 2026.
Key Takeaways
- Behavioral Test: Courts look at actual conduct: decision-making, signing contracts, managing finances, and representing the company to third parties.
- Liability Exposure: De facto directors face same civil, criminal, and tax liabilities as formal directors.
- Proof Strategy: Emails, minutes, witness testimony, and bank signatory rights are key evidence.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement