The Transfer of Going Concern in Italy: Who Pays the Trade Debts?
Keywords:Going Concern, Trade Debts, Transfer, Italy
AbstractArticle 2560, paragraph 2, of the Italian Civil Code sets forth a specific regulation of the trade debts in the context of the transfer of a going concern. Such provision of law seems apparently clear. However, case law and the scholars show that its actual applicability has raised several issues over the years. This paper examines some of these issues, especially focusing on the interpretation followed by the majority of case law, with the specific aim to give, once for all, some guidelines to the practitioners.
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Copyright (c) 2018 Gregorio Salatino
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