95% of Italian family businesses are small and micro enterprises characterized by the dominant role assumed by the entrepreneur-owner who often faces with difficulty the planning of the transition process postponing his choice until old age. It is frequent that the elderly entrepreneur is no longer able to manage his business. It could be that the person has an inability that is not so serious to result in a judicial interdiction: the scope of application in which these cases fall is that one provided by Article 428 of the Italian Civil Code, which regulates the states not declared of inability so-called mental incompetence. The first chapter, in addition to containing a review of the provisions of Article 428 of the Italian Civil Code, will focus in particular on the difference between the first and second subsection and will examine the possibility of attributing the business activity to the entrepreneur unable to understand or want analyzing its consequences. The status of mental incompetence affecting the entrepreneur may lead to the appointment of a supporting administrator. In fact, the second chapter will focus on the participation of the beneficiary of supporting administration in a business. An excursus on the general characteristics of the institution of the supporting administration will be preparatory to the analysis of the hypothesis that the beneficiary of supporting administration continues a commercial enterprise. Many Italian entrepreneurs who do not consider succession as a real strategic planning process risk reducing the chances of success of a business transfer from one generation to the next and having to deal with succession at an advanced age which requires the appointment of a supporting administrator. For these reasons, the third chapter will analyse the issue of generational transfer by examining some institutions that are useful for the transition process: the donation of a company or social shareholding, the family pact and the trust. It will also examine how each of these institutions interacts in the presence of a senior entrepreneur who is a beneficiary of supporting administration. This paper aims to analyze the above issues through the examination of jurisdictional decisions, where present, the comparison of different doctrinal positions, the analysis of some concrete cases and the contacts with some professionals, in order to clarify the theoretical abstractionism that characterizes the generational changeover in the hypothesis of mental incompetence and supporting administration of the entrepreneur.
Il 95% delle aziende familiari italiane è costituito da piccole imprese e microimprese caratterizzate dal ruolo dominante assunto dalla persona fisica dell’imprenditore-proprietario che spesso affronta, con difficoltà, la pianificazione del processo di transizione rinviando la sua scelta sino ad età avanzata. È frequente che l’imprenditore anziano non sia più in grado di gestire la sua azienda configurandosi fattispecie in cui il soggetto presenta una incapacità di intendere e di volere non tanto grave da tradursi in una interdizione giudiziale: l’ambito applicativo in cui rientrano queste ipotesi è quello previsto dall’art. 428 c.c. che disciplina gli stati non dichiarati di incapacità c.d. incapacità naturale. Il primo capitolo, oltre a contenere una disamina del dettato dell’art. 428 c.c., si focalizzerà in particolare sulla differenza tra il primo e il secondo comma e verificherà la possibilità di attribuire l’attività di impresa all’imprenditore incapace di intendere o di volere analizzando le relative conseguenze. Lo status di incapacità naturale che colpisce l’imprenditore può portare alla nomina di un amministratore di sostegno. Infatti, il secondo capitolo si soffermerà sulla partecipazione del beneficiario di amministrazione di sostegno ad un’impresa. Un excursus sulle caratteristiche generali dell’istituto dell’amministrazione di sostegno sarà propedeutico all’analisi dell’ipotesi che il beneficiario di amministrazione di sostegno prosegua un’impresa commerciale. Numerosi imprenditori italiani non considerando la tematica successoria come un vero e proprio processo di pianificazione strategica rischiano di ridurre le probabilità di successo del trasferimento di azienda da una generazione all’altra e di dover affrontare la tematica successoria in età avanzata che rende necessaria la nomina di un amministratore di sostegno. Per tali ragioni, nel terzo capitolo si analizzerà la tematica del passaggio generazionale attraverso l’esame di alcuni istituti utili al processo di transizione: la donazione di azienda o di partecipazioni sociali, il patto di famiglia e il trust. Si valuterà, inoltre, come interagisce ognuno di questi istituti in presenza di un imprenditore anziano beneficiario di ADS. Questo elaborato mira ad analizzare dette problematiche attraverso la disamina di pronunce giurisdizionali, laddove presenti, il confronto di posizioni dottrinali differenti, l’analisi di alcuni casi concreti e i contatti con alcuni professionisti, per far chiarezza nell’astrattismo teorico che connota il passaggio generazionale dell’impresa nelle ipotesi di incapacità naturale e di amministrazione di sostegno dell’imprenditore.
Il passaggio generazionale nelle ipotesi di incapacità naturale e di amministrazione di sostegno dell'imprenditore
GABBIANELLI, DILETTA
2019/2020
Abstract
95% of Italian family businesses are small and micro enterprises characterized by the dominant role assumed by the entrepreneur-owner who often faces with difficulty the planning of the transition process postponing his choice until old age. It is frequent that the elderly entrepreneur is no longer able to manage his business. It could be that the person has an inability that is not so serious to result in a judicial interdiction: the scope of application in which these cases fall is that one provided by Article 428 of the Italian Civil Code, which regulates the states not declared of inability so-called mental incompetence. The first chapter, in addition to containing a review of the provisions of Article 428 of the Italian Civil Code, will focus in particular on the difference between the first and second subsection and will examine the possibility of attributing the business activity to the entrepreneur unable to understand or want analyzing its consequences. The status of mental incompetence affecting the entrepreneur may lead to the appointment of a supporting administrator. In fact, the second chapter will focus on the participation of the beneficiary of supporting administration in a business. An excursus on the general characteristics of the institution of the supporting administration will be preparatory to the analysis of the hypothesis that the beneficiary of supporting administration continues a commercial enterprise. Many Italian entrepreneurs who do not consider succession as a real strategic planning process risk reducing the chances of success of a business transfer from one generation to the next and having to deal with succession at an advanced age which requires the appointment of a supporting administrator. For these reasons, the third chapter will analyse the issue of generational transfer by examining some institutions that are useful for the transition process: the donation of a company or social shareholding, the family pact and the trust. It will also examine how each of these institutions interacts in the presence of a senior entrepreneur who is a beneficiary of supporting administration. This paper aims to analyze the above issues through the examination of jurisdictional decisions, where present, the comparison of different doctrinal positions, the analysis of some concrete cases and the contacts with some professionals, in order to clarify the theoretical abstractionism that characterizes the generational changeover in the hypothesis of mental incompetence and supporting administration of the entrepreneur.File | Dimensione | Formato | |
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https://hdl.handle.net/20.500.12075/2773