Credit refund of the extinguished company to the sole shareholder
By the decision no. 19641, filed on September 21th 2020, the Supreme Court ruled that, in case of a company cancelled from the company register, the previous shareholder is entitled to request reimbursement of the credit due to the company not only for the proportional amount to its share in the company but for the entire amount. This credit has to be indicated in the final liquidation financial statement and must be certain and collectable (e.g. an income tax or VAT credit).