Law of Italy in the context of "Advocate"

A constitutional law, in the Italian legal system, is an Act of Parliament that has the same strength as the Constitution of Italy. This means that in case of conflicts between the Constitution and a constitutional law, the latter normally prevails, according to the legal principle that "a later law repeals an earlier law" (lex posterior derogat priori).

Constitutional laws that alter or abolish portions of the text of the Constitution are also called leggi di revisione costituzionale (laws amending the Constitution). They are equivalent to amendments to the Constitution of other legal systems (e.g., the United States or Ireland).

Società per azioni (Italian: [sotʃeˈta pper atˈtsjoːni]; abbr. S.p.A. or spa [ˌɛssepiˈa]) is a form of corporation in Italy and San Marino, meaning 'company with shares' (although often translated as 'joint-stock company', which may or may not be a limited liability entity). It is more or less equivalent to S.A. or public limited company (PLC) in other countries.

The other common form of corporation in Italy is società a responsabilità limitata (S.r.l.) ('limited liability company'). S.p.A. issued shares (Italian: azioni), while in S.r.l. the unit was quote/stock of share capital. Moreover, the articles of association of S.r.l. allowed different allocation of profit and assets, which was more comparable to a limited partnership.