Responsabilità dell'alienante per i versamenti ancora dovuti, Commento sub art. 2472, in in Codice delle Società, a cura di Niccolò Abriani, Milanofiori Assago, 2016, 1902 ss

The recognizable function of the regulation in question, like its counterpart in share matters (Article 2356 of the Civil Code), is that of guaranteeing the effective formation of the share capital; but it is more difficult to find them in the case study assumptions of application, perhaps due to the greater attention to the value described that the nature of the corporate type (art. 2462 of the civil code) and of the shareholding itself (art. 2468 of the civil code) require.