Italian bankruptcy law identifies assets’ transfers between different entities of the same group as an effective, but potentially dangerous, tool for reorganizing the entire enterprise: the essay highlights that such transfers should be considered as acts of disposition of assets aimed at financing group reorganization, not subject to the rules provided for acts of distribution of group restructuring surplus value.
I trasferimenti di risorse infragruppo / Ferri, Giuseppe. - In: GIURISPRUDENZA COMMERCIALE. - ISSN 0390-2269. - 51:3(2024), pp. 503-515.
I trasferimenti di risorse infragruppo
Giuseppe Ferri
2024
Abstract
Italian bankruptcy law identifies assets’ transfers between different entities of the same group as an effective, but potentially dangerous, tool for reorganizing the entire enterprise: the essay highlights that such transfers should be considered as acts of disposition of assets aimed at financing group reorganization, not subject to the rules provided for acts of distribution of group restructuring surplus value.File allegati a questo prodotto
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