As for the practical aspects related to the implementation of the aforementioned Community rules in Italy, according to current practice, it follows that:

– That the Community companies, established in another Member State of the European Community, are always governed by the law of the State in which they were set up, even if they move to Italy or the seat of the administration or the main object of the company ;

– Who are disapplied, in such cases, the provisions contained in art. 25, first paragraph, last part, and the third paragraph, and Art. 13, to the extent that accepts the postponement is for the state in which there is the real seat of the company.

It remains, however, fully applicable to the criterion of actual seat, in all the above cases, relatively non-EU companies, as well as to Community companies have not, however, within the Community the actual location or the main object of the company. It is clear, in fact, that the rules of the EC Treaty can not apply to such assumptions, nor to this result can giungersi under reference to the “principles” of Community law, referred to by the new art. 2507 of the Civil Code (reference, however, limited to the interpretation of Chapter XI of the Civil Code relating to companies incorporated abroad, and not extended to the whole matter internazionalprivatistica).

There also remains applicable (arg. Former new art. 2508, paragraph 3 of the Civil Code) governs the state of the place in which the company has in fact exercised, in relation to the mandatory provisions (application required) relating to the exercise of economic (think of the rules on commercial advertising, the keeping of accounting records, comply with regulations on employment, the provisions requiring permits for specific activities). Among the mandatory provisions, as described above, can be classified among the other ones that have the form of charges for entry in the commercial register: think of the Italian rules that prescribe the form of the public, or of writing certified private, for the purposes of this enrollment, and that – in case of act format abroad – require prior registration in the records of a notary or a notary archive Italian.

Conclusions

You can, in this vein, locate a Community law (as it might be to English) that, for example, does not prescribe the minimum subscription of the share capital, and then, after having formed therein a corporation, operating with the same only in Italy.