# Italian Court of Cassation corporate law rulings > Live situation record from CLSTR: https://clstr.news/situations/italian-court-of-cassation-corporate-law-rulings > Updated: 2026-08-23T21:09:51.000Z. Sources: 4. Developments: 2. The Italian Court of Cassation has issued rulings clarifying legal procedures regarding corporate identity and dispute resolution. In one decision, the Court ruled that a company incorporated into another remains capable of independent judicial liquidation if a request is made within one year of the merger. The Court noted that such a company retains its “subjective identity and legal capacity to stand in court” for that period, even if the incorporating company has already undergone liquidation. In a separate judgment, the Court addressed international arbitration, ruling that the articles of association of an Italian-law company may validly provide for foreign-seated arbitration. The Court established that while the procedural rules of a foreign seat may apply, the arbitration must still adhere to the substantive requirements of the “lex societatis,” including mandatory rules regarding the appointment of arbitrators by external parties. ## Timeline ### 2026-08-23: Italian Supreme Court allows foreign-seated arbitration for Italian companies The Italian Supreme Court of Cassation ruled that Italian companies can validly use foreign-seated arbitration for corporate disputes, provided they meet specific substantive legal requirements. 2 sources. https://clstr.news/cluster/italian-supreme-court-allows-foreign-seated-arbitration-for-italian-companies ### 2026-08-16: Italy's Court of Cassation rules on judicial liquidation of incorporated companies The Italian Court of Cassation ruled that an incorporated company can face independent judicial liquidation within one year of a merger, even if the incorporating company is already in liquidation. 2 sources. https://clstr.news/cluster/italys-court-of-cassation-rules-on-judicial-liquidation-of-incorporated-companies --- Cite as: Italian Court of Cassation corporate law rulings. CLSTR, https://clstr.news/situations/italian-court-of-cassation-corporate-law-rulings