NORMATIVA, GIURISPRUDENZA, DOTTRINA E PRASSI

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1 NORMATIVA, GIURISPRUDENZA, DOTTRINA E PRASSI

2 La Rivista è pubblicata con il supporto degli Ordini dei Dottori commercialisti e degli Esperti contabili di: Bergamo, Biella, Busto Arsizio, Casale Monferrato, Crema, Cremona, Lecco, Mantova, Monza e Brianza, Verbania NDS collabora con la rivista:

3 a cura di Luciano Panzani a cura di Massimo Travostino e Luca Pecoraro a cura di Gilberto Gelosa a cura di Marco Casavecchia a cura di Riccardo Rossotto e Anna Paola Tonelli Carlo Amatucci, Guido Bonfante, Mia Callegari, Oreste Calliano, Maura Campra, Matthias Casper, Stefano A. Cerrato, Mario Comba, Maurizio Comoli, Paoloefisio Corrias, Emanuele Cusa, Eva Desana, Francesco Fimmanò, Toni M. Fine, Patrizia Grosso, Javier Juste, Manlio Lubrano di Scorpaniello, Angelo Miglietta, Alberto Musy, Gabriele Racugno, Paolo Revigliono, Emanuele Rimini, Marcella Sarale, Giorgio Schiano di Pepe Carlo Luigi Brambilla, Alberto Carrara, Paola Castiglioni, Luigi Gualerzi, Stefano Noro, Carlo Pessina, Ernesto Quinto, Mario Rovetti, Michele Stefanoni, Mario Tagliaferri, Maria Rachele Vigani, Ermanno Werthhammer Maria Di Sarli (coordinatore) Paola Balzarini, Alessandra Bonfante, Maurizio Bottoni, Mario Carena, Marco Sergio Catalano, Alessandra Del Sole, Massimiliano Desalvi, Elena Fregonara, Sebastiano Garufi, Stefano Graidi, Alessandro Monteverde, Enrico Rossi, Cristina Saracino, Marina Spiotta, Maria Venturini Marco Casavecchia, Oreste Calliano, Elena Fregonara, Gabriele Racugno, Valerio Sangiovanni

4 Legal Strategies for the Internationalisation of SMEs. A Managerial Analysis of knowledge for Transnational Contracts di Il diritto di recesso nelle società di persone tra tradizione e novità di I contratti pubblici di appalto. I soggetti che possono essere appaltatori. L istituto dell avvalimento quale previsto dal d.lgs. 163/06 (c.d. Codice degli appalti pubblici) in materia di lavori pubblici di L ambito di applicazione dell arbitrato Consob di L'evoluzione nel tempo della legislazione cooperativa di Pag

5 This paper examines the knowledge and use of law in the European firms internationalisation process. In a hypercompetitive and globalized market, for a firm understood as a cognitive and vital system, the analysis of the legal context (General legal system European and national-, Ambit rules, Transnational law, Default rules) becomes strategic as a source of knowledge and innovation. In particular, in the framework of the knowledge economy, for SMEs it is essential to acquire, evaluate, spread and manage legal data in order to develop efficient experiences; this concerns both explicit knowledge (Law in the books) and silent knowledge (Law in action). Company strategies in a hypercompetitive context need efficient legal strategies: and this even more so in non domestic markets, where the legal context is not perfectly known and already experimented, and consequently the legal risks are very significant and not always measurable. The legal internationalisation strategies are particularly relevant for a SME which runs alone, and not in the framework of a network process, to international markets. The learning curve and the related processes of acculturation and knowledge diffusion (express and silent) often constitutes a barrier to entry in many countries or a negative experience which disincentivates the entire dynamic development of the company. The knowledge, management, control, of the consequences of legal-economic choices requires pluridisciplinary competences, dedicated resources, such as an internal or external legal audit, non-routinary procedures and innovative approaches. Managerial Analysis of Law, directed at evaluating costs and benefits of legal-economic company choices, can contribute to widen the analysis of the context in which the process of company internationalisation takes place. The firm, intended as a network of knowledge, can draw from legal data many elements in order to improve its strategies, as long as it considers law and transnational contracts not only as bonds and ambits, but also as tools of information and knowledge, of defence and attack, of evolution and innovation: substantially, as instruments of competitive advantage. di 5

6 La riforma delle società di capitali ha inciso direttamente ed indirettamente sulla disciplina delle società di persone: in questa prospettiva l istituto del diritto di recesso risulta rinnovato. Il lavoro si propone di analizzare le problematiche tradizionali e quelle nuove. di L Autore, che già si era occupato dell istituto dell avvalimento in due precedenti occasioni (v.nsi, in questa Rivista, i nn. 10/2009 e 19/2009), ritorna sull istituto per porlo a confronto con gli altri contratti pubblici. Il detto articolo (che, per ora, si limita al settore dei lavori pubblici ) costituisce ideale prosecuzione del precedente articolo, intitolato I contratti previsti dal Codice degli appalti pubblici (d.lgs. 163/2006) Parte generale e pubblicato su questa Rivista, al n. 6/2012. di L articolo si occupa di analizzare la disciplina legislativa e regolamentare dell arbitrato presso la Consob, soffermandosi in particolare sull oggetto del medesimo. La critica principale mossa dall autore è che non vi è coincidenza fra le materie di cui, ai sensi di legge, ci si può occupare in sede di arbitrato Consob e il tipico contenzioso nell area dell intermediazione finanziaria. Per questa e altre ragioni l istituto potrebbe essere destinato ad avere uno scarso rilievo pratico. di L Autore traccia le tappe dell evoluzione della legislazione cooperativa di 6

7 This paper examines the knowledge and use of law in the European firms internationalisation process. In a hypercompetitive and globalized market, for a firm understood as a cognitive and vital system, the analysis of the legal context (General legal system European and national-, Ambit rules, Transnational law, Default rules) becomes strategic as a source of knowledge and innovation. In particular, in the framework of the knowledge economy, for SMEs it is essential to acquire, evaluate, spread and manage legal data in order to develop efficient experiences; this concerns both explicit knowledge (Law in the books) and silent knowledge (Law in action). Company strategies in a hypercompetitive context need efficient legal strategies: and this even more so in non domestic markets, where the legal context is not perfectly known and already experimented, and consequently the legal risks are very significant and not always measurable. The legal internationalisation strategies are particularly relevant for a SME which runs alone, and not in the framework of a network process, to international markets. The learning curve and the related processes of acculturation and knowledge diffusion (express and silent) often constitutes a barrier to entry in many countries or a negative experience which disincentivates the entire dynamic development of the company. The knowledge, management, control, of the consequences of legaleconomic choices requires pluridisciplinary competences, dedicated resources, such as an internal or external legal audit, non-routinary procedures and innovative approaches. Managerial Analysis of Law, directed at evaluating costs and benefits of legal-economic company choices, can contribute to widen the analysis of the context in which the process of company internationalisation takes place. The firm, intended as a network of knowledge, can draw from legal data many elements in order to improve its strategies, as long as it considers law and transnational contracts not only as bonds and ambits, but also as tools of information and knowledge, of defence and attack, of evolution and innovation: substantially, as instruments of competitive advantage. by Page 9 7

8 The reform of limited liability companies affected directly and indirectly on the regulation of partnerships: in this perspective, the institution of the right of withdrawal is renewed. The work would analyze traditional and new set of problems. by The author, who have already dealt with the so-called avvalimento in two previous articles, (see, in this Journal, Vol. 10/2009 and 19/2009), comes back to it in order to make a comparison with others public procurement contracts. This article (which is, for the moment, related to the field of public works ) would be an ideal sequel of the previous article, titled as I contratti previsti dal Codice degli appalti pubblici (d.lgs. 163/2006) Parte generale and published in this Journal, Vol. 6/2012. by The scope of Consob arbitration. The article deals with the primary and secondary regulation of the arbitration by the Italian authority for the supervision of financial markets (Consob). The regulation defines the scope of this kind of arbitration, but the normative definitions are too narrow and not able to encompass typical litigation in the area of financial intermediation. For this reason and for some other reasons the institute of Consob arbitration will probably not have a significant practical impact. by The author focuses on the stages of the development of the law on cooperatives by

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