Recording in statutory books of accounts and assumption of company debts (with some considerations about the subjective imputation criteria and the liability between civil law and company and business law)
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Abstract
The author, inspired by a recent jurisprudential conflict emerged in the judgments passed by the Italian Supreme Court about the legal interpretation of the section 2560, paragraph 2 c.c. (which states the assumption of the company debts), examines the most important and recent Italian theories about the legal framework of the company and shows how the different solutions to the issue are dictated by a different concept of the subjective imputation criteria and the liability for breach of contract.
Keywords
- Company Acquisition
- Business Assets
- Assumption of Company Debts
- Subjective Imputation Criteria
- Civil Law
- Company and Business Law
