Sommario:
1. La sentenza Cass., sez. I civ., 27 settembre 2013, n. 22209.
2. I primi precedenti giurisprudenziali dell’orientamento.
2.1. Le opinioni dottrinali. Un lungo dibattito.
3. La società in mano pubblica.
4. Gli organismi di diritto pubblico e gli enti pubblici economici.
5. L’in house providing.
6. Un’interpretazione estensiva dell’art. 147, comma 5, l. fall.
7. L’ubi consistam della responsabilità erariale degli organi di gestione e controllo.
Abstract:
Some recent court rulings, have drawn the performer’s attention on the problem
of subjection of cd. “Public companies” to bankruptcy proceedings.
The specific issue concerns the opportunity to refer by analogy to the application of art.1 l. fall. against public companies, with particular regard to those responsible for supplying public services at local level.
Just by adopting the functional approach it is found that the company, sic the
corporate model chosen, meets the four requirements listed in art. 2082 cc. In fact, it
is stated by contract, its organization is the one prepared by the Civil Code for the
joint-stock company, it operates inexpensive method, bearing the economic risk and
also aims to profit.
In case of subjection to failure, in accordance with the approach adopted by ruling no. 26906/09, they have placed the question whether the fiscal responsibility lies
with the state representative organs of the local partner.
On this regard, it also addressed the sustainability of the application of the theory of an occult entrepreneur to public companies, to support the extension of the failure even to local authorities awarding