Company transfer: what rules for credits and debts?

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The Italian civil code regulates the consequences of a transfer of company for the creditors and debtors concerned. However, it is still controversial whether its provisions have the effect of determining – in the internal relationship between assignor and assignee – an automatic transfer of the receivables and / or debts relating to the asset transferred by the assignor to the assignee. How should the parties behave in order to avoid the unclear consequences that the provisions of the civil code may derive from the sole application?

Fonte: IPSOA – Informazione quotidiana su fisco, lavoro e pensioni, bilancio, gestione d’impresa e finanziamenti.

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