VALORE DI MERCATO E PREZZO PATTUITO NELLA COMPRAVENDITA DI PARTECIPAZIONI SOCIETARIE

VALORE DI MERCATO E PREZZO PATTUITO NELLA COMPRAVENDITA DI PARTECIPAZIONI SOCIETARIE

ROSSELLO, C.

40,56 €
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Editorial:
CEDAM
Año de edición:
2022
Materia
Derecho mercantil
ISBN:
978-88-13-37959-9
Edición:
1
40,56 €
IVA incluido
Disponible en 1 mes.

Il tema della compravendita di partecipazioni societarie è stato approfondito, con una molteplicità notevole di pregevoli contributi, essenzialmente dalla dottrina commercialistica, che ne ha evidenziato le peculiarità e la complessità; ciò in ragione del fatto che, pur rientrando nel tipo negoziale della vendita, esso fuoriesce dagli schemi tradizionali di quest’ultima, e riproduce, soprattutto nella fase procedimentale, un modello tratto dalla prassi anglosassone, articolandosi, inoltre, in diversi “sottotipi”, ognuno dei quali prospetta problematiche distinte. Il presente lavoro, concepito inizialmente in veste di articolo, si caratterizza per un approccio civilistico, segnatamente nella porzione iniziale. Esso non ha alcuna pretesa di fornire indicazioni sulle tecniche di redazione di un contratto di compravendita di quote societarie – materia sulla quale le elaborazioni esistenti sono esaustive e diffuse da oltre 30 anni –, ma si pone l’obiettivo di restituire un quadro aggiornato e ragionato della giurisprudenza, segnalandone al contempo il non compiuto assestamento.

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