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Art. 83b Codice civile svizzero (CC)
CC; Titolo secondo: Delle persone giuridiche; Capo terzo: Delle fondazioni; B. Organizzazione; III. Ufficio di revisione; 1. Obbligo di revisione e diritto applicabile
Art. 83b CC
L’organo superiore della fondazione designa un ufficio di revisione.
L’autorità di vigilanza può liberare la fondazione dall’obbligo di designare un ufficio di revisione. Il Consiglio federale ne definisce le condizioni.
Salvo disposizioni particolari vigenti per le fondazioni, si applicano per analogia le disposizioni del Codice delle obbligazioni sull’ufficio di revisione nell’ambito della società anonima.
Se la fondazione è tenuta a far effettuare una revisione limitata, l’autorità di vigilanza può imporle di procedere a una revisione ordinaria se necessario per valutarne affidabilmente la situazione patrimoniale e reddituale.
Decisioni giudiziarie che applicano questa disposizione (8)
GE.2022.0166 · vd (art. 83b al. 2 CC)
Foundation Auditing Exemption Revocation Appeal
The court noted that the decision under appeal concerned the revocation of an exemption granted under this article.
B-1546/2020 (Art. 83b Abs. 1 ZGB)
Supervisory Authority's Refusal to Review Foundation's Exemption Request Deemed Reviewable Decision
Cited as the legal basis for the requirement of a foundation to have a revisionary body.
BVGE-2021-IV-4 (Art. 83b Abs. 2 ZGB)
Foundation Exemption from Audit Requirement
Cited as the legal basis for the possibility of exempting foundations from the audit requirement, which is further detailed in the VO-RvS.
B-3779/2016 (Art. 83b Abs. 1 ZGB)
Foundation's Website Donation Details Lead to Loss of Audit Exemption
This provision establishes the general audit requirement for foundations, which serves to ensure control and confidence, and the exemption from it was revoked.
B-3779/2016 (Art. 83b Abs. 2 Satz 1 ZGB)
Foundation's Website Donation Details Lead to Loss of Audit Exemption
This provision allows the supervisory authority to exempt a foundation from the audit requirement, and the revocation of this exemption is at issue.
B-6714/2010 (Art. 83b Abs. 3 ZGB)
Auditor Admission Granted Despite Minor Experience Deficit Due to Hardship Exception
Cited in conjunction with Art. 727 ff. OR to indicate that foundation audits are subject to the provisions of stock corporation law, implying the need for a revision expert for certain foundations.
VB.2020.00329 · zh (Art. 83b Abs. 1 ZGB)
Foundation Audit Exemption Revocation Appeal
The court found that the decision to revoke the exemption from the audit requirement was not contrary to law, which concerns the conditions for granting such an exemption.
VB.2020.00329 · zh (Art. 83b Abs. 2 ZGB)
Foundation Audit Exemption Revocation Appeal
This article was cited concerning the power of the supervisory authority to revoke the exemption from the audit requirement.