The Supreme Court confirmed the non arbitrability of disputes concerning the challenge of company’s resolutions approving the financial statements (order no. 17950 of 10 September 2015 of the VI Civil Chamber of the Supreme Court, Italian full text available here).
The reasoning of the Supreme Court is very concise and refers to the settled case law of the Supreme Court that states: "(…) as repeatedly held by this Court (decision no. 791/011, and orders nos. 13031/014, 22715/014 of the Supreme Court) in cases concerning the challenge of company’s resolutions approving the financial statements, such a dispute cannot be referred to arbitration, as per Article 34(1) of Legislative Decree no 5/03, since it deals with a matter governed by a legal regime that excludes any autonomy of the parties. These cases concern issues that are regulated by imperative laws that cannot be negotiated by the parties."
We have talked about similar cases in this article.