The essay deals with the relationship between demerger and insolvency with particular reference to the crisis of the demerged company and the effects on the beneficiaries. The varied profiles of the protection of the different classes of creditors and the internal regulatory references are analysed and community in reading the jurisprudence. The author reconstructs the microsystem of responsibilities looking at them from the perspective of the so-called patrimonial inheritance.
Il saggio tratta del rapporto tra scissione ed insolvenza con particolare riferimento alla crisi della società scissa ed agli effetti sulle beneficiarie. Vengono analizzati i variegati profili della tutela delle diverse classi di creditori ed iriferimenti normativi interni e comunitari nella lettura della giurisprudenza. L'autore ricostruisce il microsistema delle responsabilità guardandoli nella prospettiva della c.d. eredità patrimoniale.
Scissione societaria ed insolvenza: follow the heritage.
FIMMANO' F
2023-01-01
Abstract
The essay deals with the relationship between demerger and insolvency with particular reference to the crisis of the demerged company and the effects on the beneficiaries. The varied profiles of the protection of the different classes of creditors and the internal regulatory references are analysed and community in reading the jurisprudence. The author reconstructs the microsystem of responsibilities looking at them from the perspective of the so-called patrimonial inheritance.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.