Sul patto di famiglia: tra autonomia privata e parziale deroga alla disciplina dei patti successori, in un’ottica di continuità di impresa
Family pact is placed in the context of succession pacts not so much because with it certain assets of the entrepreneur are transferred in a spirit of generosity before the opening of the succession in view of the generational passage in the management of the company, but because, alongside to this attribution, the law necessarily provides for the satisfaction of non-assigned heirs, through the liquidation of an adjustment (also in kind) by the beneficiary of the attribution, anticipating the effects of the opening of the succession between heirs and also of the hereditary division, limited to the assets being transferred, taking into account the legitimized shares, and reinforcing the fin. . .
ACCEDI
Se sei già abbonato/registrato inserisci le tue credenziali.
Non sei abbonato? Scopri Familia Password dimenticata? Recupera password