From art. 2477 of the Civil Code amended by art. 379 of the Crisis Code (Legislative Decree no. 14/2019) it is assumed that The S.R.L. What are subject to the obligation of the supervisory body, are all those that have passed at least one of these parameters in the two previous years:
- 4,000,000€ In the total of Active of balance sheet statements
- 4,000,000€ In the total of revenues of sales and performance
- 20 employees On average employed during the financial year
The D.L. n. 118/2021, modified during the conversion process into Parliament, postpones theobligation to appoint the supervisory body on the date of approval of the financial statements relating to the 2022 financial year.
With this extension, the first financial statements to be submitted to legal review will cover the financial year 2023, to be approved in 2024.
