La donazione indiretta di immobile

The study, analyzing the recent ruling of the Italian Court of Cassation on indirect donations, aims to provide a reconstruction of the element of animus donandi in indirect donations, as well as the related evidentiary aspects, while also describing the function of subsequent acknowledgments. A systematic interpretation of the provisions of the Italian Civil Code introducing various types of indirect liberalities into the legal system is offered, followed by an analysis of certain forms of indirect liberalities developed in legal scholarship, including the registration of assets in the name of another. Finally, in examining the aspects of inheritance law related to indirect donations, the study evaluates the influence of the Supreme Court in this regard and the extent to which the judgment under review aligns with the Court of Cassation’s precedents.