1 resultado para intergenerational transfers
em University of Cagliari UniCA Eprints
Resumo:
The Article 457 c.c. expressly excludes the contract by the sources of the succession. Moreover, the article 458 c.c., apart from the initial brief aside dedicated to the institute of the family pact, agrees nullity of the agreements with whom someone decides its own succession as well as those with which the future successor could decide about his rights or renounce to them about a succession not yet open. However, for a long time, the Italian doctrine wonders about the role of the contract within the succession law. It feels, in fact, the need to expand the private autonomy within the inheritance that is excessively sacrificed by the prohibition of succession agreements and by the norms for the protection of legitimate heirs. The reasons which led the legal science to these conclusions are based on different events, both social and economic, that push the interpreter to a modernization of dogmatic categories with which he can represent the succession mortis causa. In addiction, it is necessary to underline the crisis of the agreements mortis causa due to this economical and social events: as a matter of fact, the will, as the only way to give the assets post mortem, revealed itself incomplete and extremely severe compared to the new social needs. In fact, increasingly the way to give the assets happens out of the inheritance and despite to the institutions designed by the law. For these reasons, in order to adapt the system of succession to modern economic and social needs, the doctrine has identified, within the system, institutions of a contractual nature in order to better achieve the interests of private, obviating the limits assigned to the shop last will. And recently, in this context, our legislator has introduced the institution of the family pact (art. 768 bis et seq. c.c.), that is the agreement through “the entrepreneur transfers, in whole or in part , the company, and the holder of equity investments transfers, in whole or in part, its shares, to one or more descendants". While, however, part of the doctrine encourages the provision of tools that enable a person to have in advance of his succession, on the other hand there are those who promote the centrality of the will within our legal system and calls for the revitalization in respect of its vast potential is not always adequately exploited. This research aims to verify whether the contract can find importance within the phenomenon of succession for the inter vivos transfer of family assets and if the same has the characteristics to be considered a working alternative to the will. In the present work will be analyzed, in addition, some of the institutions that the doctrine has considered alternatives to the will and particularly the institution of the family pact. The survey will also be directed to the limits that the private autonomy and the legislator met in the use of the contractual instrument, limits that are mostly originated by the rules and principles of the law of succession.