"Affitto d'azienda e crisi" in: "L'affitto d'azienda.Profili giuridici, economico aziendali e contabili. Il suo utilizzo nelle crisi di impresa"

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Abstract

The book, which covers multiple disciplines, tackles the primary implications of leasing a business, i.e. an operation which certainly can be considered an extraordinary event and one which involves a lack of continuity in the life of the business. Leasing a business is examined under the two pronged approach of the civil aspect and the corporate-financial aspects. Attention is placed on the strategic role that the instrument plays in business crisis situations. This latter aspect in particular, is examined in the third part of the volume, entitled Leasing businesses and crises. After having analysed the complex concept of crises and outlined the conditions for renewal, cases of resorting to the lease agreement under various insolvency proceedings are investigated. In these situations the practice takes on particular relevance as it is resorted to in situations where it is necessary, to safeguard the value of the business, transfer the management from the entity who is in difficulties to a third party in a short time. The issue is particularly current not only because of the current economic conditions but precisely because recently specific and innovative regulatory provisions have been introduced into bankruptcy law, which have qualified it as an option to be considered in a systematic way. More specifically, art-104-bis of the bankruptcy law explicitly introduced into bankruptcy regulations the discipline of leasing a business or particular going concerns, by regulating the deciding criteria of the lessee, the obligatory forms of protecting assets, the terms, potential pre-emption rights for the lessee and the effects of resorting to the practice. The work places the lease of the business among the fundamental options that a receiver must evaluate before deciding whether or not to resort to other more definitively liquidatory activities. As the practice is considered by the new regulations "the" instrument to adopt, the receiver is called to report in the, unfortunately common, case of not using it, on the reasons for excluding its application.
Lingua originaleItalian
EditoreEGEA
Numero di pagine74
ISBN (stampa)9788823832763
Stato di pubblicazionePubblicato - 1 gen 2011

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