La nuova disciplina della revoca degli atti tra società del gruppo
La nuova disciplina della revoca degli atti tra società del gruppo
Abstract: This article deals with the new regulation of the avoidance of acts within the insolvency of a group companies, as an unprecedented institution, in the Italian legal system introduced by the reform of the new Code of Crisis and Insolvency. This work deals with the analysis of the rule that regulates the avoidance of acts between the companies of the same group, in comparison with the rules of the ordinary and bankruptcy avoidance action (actio pauliana) as regulated by the previous legal system. In particular, an interpretation of the new discipline of this institution is proposed with that of the avoidance of acts between spouses, already provided for in the previous and actual legal system. More in general, the new discipline of this institution presents an aggravated avoidance system, not without gaps and interpretative problems, destined to find application in bankruptcy procedures relating to groups of companies.
Sommario: 1. Premessa. – 2. La disciplina speciale della revoca degli atti fra società del gruppo (art. 290 co. 1 e 2): legittimazione attiva e passiva. – 3. (segue): natura giuridica e oggetto. – 4. Azione revocatoria speciale e azione di responsabilità da direzione e coordinamento. – 5. Gli aggravamenti della revocatoria concorsuale nella revocatoria tra società del gruppo.
Keywords: New Code of Crisis and Insolvency — Groups of companies — Bankruptcy Avoidance Action (Actio Pauliana) — Aggravated Avoidance System.