The debate developed around the new figure, the act of destination of assets for a purpose, which was introduced in the Italian Civil Code (article 2645 ter) has renewed the discussion, that is never ended, on the admissibility and operability of the «internal trust». The Italian legal system, in fact, has ratified the international Convention of The Hague, but no has an internal law of the trust, although it is widely used in practice. The essay compares trusts and act of destination, highlighting the profound structural differences and the remedies between the two figures. In the perspective of a broader comparison of models of articulation of assets, the analysis is extended to the contrat de fiducie and also to Spanish experience about estates for persons with disabilities.
El debate desarrollado en torno a la nueva figura del acto de destinación a una finalidad, que se introdujo en el Código Civil italiano (art. 2645 ter), ha renovado la discusión, nunca acallada, sobre la admisibilidad y el funcionamiento del «trust interno». El ordenamiento jurídico italiano, de hecho, ha ratificado la convención de La Haya, pero no tiene una disciplina interna del trust, aunque en general el trust se utiliza en la práctica. El ensayo compara el trust y el acto de destinación, poniendo de relieve las profundas diferencias estructurales y de remedios entre las dos figuras. En la perspectiva de una comparación más amplia de modelos de articulación del patrimonio, el análisis también se extiende al contrat de fiducie y a la experiencia española de los patrimonios destinados a las personas con discapacidad.
Acto de destinación y trust: dos modelos a confrontar / Mastropietro, Barbara. - In: REVISTA GENERAL DE LEGISLACIÓN Y JURISPRUDENCIA. - ISSN 0210-8518. - STAMPA. - 4:(2012), pp. 451-480.
Acto de destinación y trust: dos modelos a confrontar
MASTROPIETRO, Barbara
2012
Abstract
The debate developed around the new figure, the act of destination of assets for a purpose, which was introduced in the Italian Civil Code (article 2645 ter) has renewed the discussion, that is never ended, on the admissibility and operability of the «internal trust». The Italian legal system, in fact, has ratified the international Convention of The Hague, but no has an internal law of the trust, although it is widely used in practice. The essay compares trusts and act of destination, highlighting the profound structural differences and the remedies between the two figures. In the perspective of a broader comparison of models of articulation of assets, the analysis is extended to the contrat de fiducie and also to Spanish experience about estates for persons with disabilities.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.