Court of Bologna, 4 December 2025, No. 3363

A dispute concerning the challenge to a resolution approving the annual financial statements on grounds of lack of truthfulness, clarity and precision cannot be referred to arbitration, as such dispute concerns inalienable rights, given that the rules governing the preparation of financial statements are not only mandatory, but transcend the interest of the individual shareholder, being enacted to protect the legitimate expectations of all parties entering into relations with the company, who have the right to know the actual financial and asset position of the entity.