220 ORCO

CH

Art. 647 Legge federale del 30 marzo 1911 di complemento del Codice civile svizzero (CO)

CO; Parte terza: Delle società commerciali e della società cooperativa ; Titolo ventesimosesto: Della società anonima ; Capo primo: Disposizioni generali; H. Modificazione dello statuto

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Art. 647 CO

Ogni deliberazione dell’assemblea generale o del consiglio d’amministrazione che modifichi lo statuto deve risultare da un atto pubblico ed essere iscritta nel registro di commercio.

← Art. 646 CO Legge federale del 30 marzo 1911 di complemento del Codice civile svizzero (CO) Art. 648 e 649 CO →

Decisioni giudiziarie che applicano questa disposizione (7)

ZZ.1981.6 · so (Art. 647 Abs. 3 OR)

Corporate Domicile Change Effectiveness for Debt Enforcement

This provision is applied to establish that statutory changes, including relocation of the domicile of an AG, take effect immediately upon registration, not upon publication in the SHAB.

2022.05.24.zr.1 · bl (Art. 647 OR)

Shareholder's Right to Convene Meeting and Set Agenda Upheld

This provision relates to the formal requirements for amending company statutes, which was discussed in relation to the validity of the 2013 statutes.

AbR.1990.91.Nr.18 · ow (Art. 647 Abs. 3 in Verbindung mit Art. 932 Abs. 3 OR)

Company Relocation Effective Upon Registration, Not Official Gazette Publication

Used to determine that the change of company seat became effective externally immediately upon registration in the commercial register.

SB.2013.00090 · zh (Art. 647 OR)

Tax Assessment on Unsecured Intercompany Loan Write-Off

Cited in the context of the legal provisions governing the case's substance.

SB.2013.00090 · zh (§ 647 OR)

Tax Assessment on Unsecured Intercompany Loan Write-Off

Cited in the context of the legal provisions governing the case's substance.

SB.2013.00091 · zh (Art. 647 OR)

Hidden Profit Distribution on Non-Arm's Length Loan

This provision from the Swiss Code of Obligations is cited, likely in relation to company law or financial transactions relevant to the tax case.

SB.2013.00090 · zh (Art. 647 OR)

Tax Appeal Regarding Imputation of Financial Benefit from Intercompany Loan Write-Off

This article is cited in the summary of legal norms, suggesting it forms part of the basis for the final decision.