Azioni di godimentocan is issued only as part of a capital reduction and distributed as a kind of compensation to those who are entitled to a refund as a result of the recovery of their shares. In addition, shareholder agreements often provide: but even if a decision is questionable, it will produce its effects, unless there is a legal challenge. The appeal may be lodged by shareholders with voting rights who have abstained, dissenting or abstaining, directors, members of the Supervisory Committee and statutory auditors. Third parties who do not have rights to shares with voting rights cannot take legal action. As a general rule, shares must have the same par value (this must not appear on share certificates or in articles of association, but the total value of the issued shares must not exceed the share capital of the company) and confer equal rights on holders of shares of the same class. The articles of association may provide for the issue of different classes of shares which have different management and/or financial rights. It is also possible to have classes of shares other than common shares that grant their holders special profit rights and special voting rights (for example. Β right of veto on qualified decisions). Under Decree-Law 179/2012, innovative start-ups created as Srl can also create different categories of quotas that confer a special right on their holders. Unlisted shareholder agreements also include specific clauses to protect the rights of minority shareholders, including qualified majority requirements for boards of directors and shareholder meetings as regards: shareholder agreements vary considerably from country to country and from different sectors of activity. .