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Art. 755 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 sesto: Responsabilità; A. Fattispecie; IV. Responsabilità per la revisione
Art. 755 CO
Tutti coloro che si occupano della verifica del conto annuale o di gruppo, della costituzione, dell’aumento o della riduzione del capitale sono responsabili, sia verso la società sia verso i singoli azionisti e creditori della stessa, del danno loro cagionato mediante la violazione, intenzionale o dovuta a negligenza, dei doveri loro incombenti.
Se la verifica è stata eseguita da un servizio pubblico di controllo delle finanze o da uno dei suoi membri, la responsabilità incombe all’ente pubblico preposto a tale servizio. Il regresso nei confronti delle persone che hanno partecipato alla verifica è retto dal diritto pubblico.
Decisioni giudiziarie che applicano questa disposizione (19)
B-3664/2025 (Art. 755 OR)
Auditor's Suspension Reduced to Reprimand Due to Corrective Measures and Factual Errors
Cited as the legal basis for the applicant's liability for violating diligence and reporting duties.
HOR.2022.21 · ag (Art. 755 Abs. 1 OR)
Creditor's Claim Against Auditor for Breach of Duty Dismissed
This provision establishes the liability of revision bodies for damages caused by intentional or negligent violation of their duties.
HG200175 · zh (Art. 755 Abs. 1 OR)
Creditor v. Officers and Auditor for Unlawful Dividend Distribution
Basis for finding the third defendant (auditor) liable for damages under stock corporation law.
C/11136/2015 · ge (Art. 755 al. 1 CO)
Appellant v. Administrators and Auditors Regarding Congolese Mining Investment Fraud
The court discussed the criteria for the liability of auditors (réviseurs) based on this provision, although the claim was ultimately rejected due to lack of proven damage.
Jug.2018.284 · vd (Art. 755 CO)
Employers' Foundation v. Former Board Members and Auditor Regarding Improper Benefit Payments and Prescription Defense
This provision is cited as the legal basis for the claim against the former audit officer, referenced by Art. 52 al. 4 LPP.
ZK1 2016 9 · sz (Art. 755 OR)
Appeal Regarding Director Liability, Caviar Valuation, and Late Insolvency Notification
Cited in the appellants' material request (E. 2.1) for the primary claim regarding liability.
C/1425/2013 · ge (art. 755 al. 1 CO)
Appellant v. Accounting Firm Regarding Failure to Timely Report Over-Indebtedness
Cited in the reasoning section when analyzing the conditions for the reviewer's liability, which is the core of the dispute (though the case was confirmed based on lack of proof of damage).
AbR.2000.01.Nr.28 · ow (Art. 755 OR)
Director's Appeal Dismissed for Lack of Standing and Merits
Cited regarding the liability of the audit firm for damages caused by its actions or omissions.
C/749/2009 · ge (Art. 755 al. 1 CO)
Creditor Suit Against Corporate Officers for Negligence in Insolvency Sustained in Part; Causation for Damages Rejected.
The court discussed the liability of the auditor (B______) under this article, though it found no causal link leading to the dismissal of the main appeal.
ZG.2010.00646 · gl (Art. 755 Abs. 1 OR)
Banking Officials and Auditor Liable for Loan Mismanagement
Foundational provision for the liability of the auditing firm for damages caused by intentional or negligent breach of duty.
CACIV.2012.59 · ne (Art. 755 CO)
Creditor Appeal Sustained Against Accounting Firm Over Liability in Over-indebtedness Case
The court ruled on the principle of the defendant's passive legitimacy to be sued for damages related to the audit/accounting role.
AA100145 · zh (Art. 755 OR)
Minority Shareholder Information Right Dispute Upheld on Appeal
Substantive provision concerning liability actions, mentioned by the appellant in relation to alternative remedies deemed irrelevant by the lower court.
CC.2004.119 · ne (Art. 755 al.1 CO)
Suppliers Sue Company Administrators for Delayed Bankruptcy Filing; Auditors Exempted.
Provision regarding the liability of auditors, although the claims against the named auditors D. and C. were rejected.
10.1998.20 · ti (art. 755 CO)
Creditor Seeks Damages from Directors and Auditor for Unpaid Lease Installments Due to Late Insolvency Notification
Cited in the list of articles considered, although not explicitly detailed in the dispositive.
31.2001.33 · ti (art. 755 CO)
Director Liability for Unpaid Social Security Contributions Following Bankruptcy
This provision regarding the liability of the Audit Office was cited in the reasoning, but not explicitly in the dispositive orders.