Gli effetti del giudicato di invalidità della delibera assembleare di approvazione del bilancio

The Author analyzes the discipline of art. 2434-bis of the Italian Civil Code from the procedural-civil per-spective, focusing on the object of the judgment of invalidity of the resolutions approving the financial statements and its own effects. The investigation relating to the effectiveness of these fundamental acts of social life leads the Author to demonstrate the constitutive nature of the appeal of these resolutions, that are the exercise of a statement function of the social group. The immanent dynamism over time of this function, together with the ban on the judge’s interference in organizational company choices, delimits and explains the boundaries of judicial control of this fundamental function. At the same time, a structure and function similar to the order judgment is grasped of this type of judgement, where it declares the invalidity of the act on the basis of the ascertainment of the infringement of the right to information, with the concom-itant conforming effect of the company activity.