The trust established for the transfer of assets to the heirs is not in contrast with the succession agreements prohibition.

By recent ruling n. 18831 of 12 July 2019, the United Sections of the Supreme Court of Cassation, confirming the opinion unanimously accepted by the doctrine, have definitively established the nature of an inter vivos act (“deed between living parties”) of the trust established for the purpose of transmission of wealth, to the beneficiaries, at…

APPROPRIATE STRUCTURES IN THE LIGHT OF THE CODE OF COMPANY DISTRESS AND INSOLVENCY AND MODELS UNDER LEGISLATIVE DECREE 231/2002

With the introduction of the Code of Company Distress and Insolvency (hereinafter, the “CDI”), the legislator, in an innovative perspective to the problem, has intended to establish a company monitoring system, designed to promptly discover and manage crisis situation when it is still possible to take appropriate initiatives to overcome it. Therefore the primary purpose…