Autore
SERAFIN, GIULIA

Titolo
Dematerializzazione e tokenizzazione delle quote di s.r.l.: quali sviluppi di un mercato secondario?
Periodico
Banca impresa società
Anno: 2023 - Volume: 42 - Fascicolo: 3 - Pagina iniziale: 615 - Pagina finale: 651

The paper analyzes the possibility to trade s.r.l. quotas on a secondary market. After briefly describes the introduction of the faculty for SMEs incorporated as s.r.l. to create categories of quotas and to resort to public offerings, also through crowdfunding, is analyzed the possibility of qualifying s.r.l. quotas as financial instruments and, therefore, the issue of their standardization and how this feature is necessary but not sufficient to ensure the negotiability of standardized s.r.l. quotas. To provide a legal response to this finding is discussed the issue of the prohibition of incorporating s.r.l. quotas into a security. Finally, is given an overview of some relevant legislative changes that may lead to the creation of a secondary market in the future through the tokenization



SICI: 1120-9453(2023)42:3<615:DETDQD>2.0.ZU;2-
Testo completo: https://www.rivisteweb.it/download/article/10.1435/109112
Testo completo alternativo: https://www.rivisteweb.it/doi/10.1435/109112

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