Autore
Altieri, Attilio

Titolo
Financial Nature of Crypto-Assets and Impact on the Italian Share Capital Regime
Periodico
Osservatorio del diritto civile e commerciale
Anno: 2021 - Fascicolo: 1 - Pagina iniziale: 281 - Pagina finale: 296

The paper focuses on the relation between financial nature of crypto-assets and the share capital regime in Italy. After investigating ICOs and crypto-assets in general and qualifying them, also in the light of the most recent regulatory interventions contained in the Digital Finance Package, the author attempts to draw out the results achieved in the context of companies, in particular in the share capital regime. The conclusions reflect upon the role of the crypto-activities’ nature when it approaches the number which represents the minimum share capital.



SICI: 2281-2628(2021)1<281:FNOCAI>2.0.ZU;2-W
Testo completo: https://www.rivisteweb.it/download/article/10.4478/101972
Testo completo alternativo: https://www.rivisteweb.it/doi/10.4478/101972

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