Responsabilità del revisore: le scale mobili soggettive del dies ad quem

[Machine translation] The (long-awaited) ruling of the Consulta has declared the q.l.c. raised by the Court of, Milan on art. 15, paragraph 3, Legislative Decree no. 39/2010 where it identifies as dies a quo the term of, prescription of the liability action against the auditor (natural or legal person) on the date of, filing of the last report on the financial statements. In the note, after recalling the doubts expressed by the order, To rewrite and retrace the salient passages of the motivation, we will try to offer some, further food for thought also in the light of the ongoing reforms: the bill containing the, reformulation of art. 2407 of the Italian Civil Code (approved on 29 May 2024 by the Justice Commission of, Chamber) and the draft corrective decree ter of Legislative Decree no. 14/2019 (approved by the Council of Ministers,, at first reading, on 10 June 2024).