La continuità aziendale tra diritto contabile e nuovo concordato preventivo: profili ricostruttivi di fattispecie e disciplina

[Machine translation] The contribution analyzes business continuity between accounting profile (going concern) and management duties in the Crisis Code, and then examines its declinations in the preventive composition. After framing direct continuity, the focus is on indirect continuity, in particular on business rental (even pre-existing) as a tool for preserving value. The main application nodes are discussed: the functionality of renting to the agreement process, the appropriateness of the rent and contractual changes, resumption of business, rent in the case of a company in liquidation, utility for creditors and a relationship with competitiveness and liquidation value.