The debtor is liable for the performance of obligations with all his assets, present and future. This general principle governing the debtor’s asset liability has recently been undermined by special legislation that tends to overcome the debtor’s state of indebtedness through judicial or extrajudicial solutions, in which partial satisfaction of creditors is also allowed. In this context, however, a further principle is envisaged that imposes on the entrepreneur the duty to prepare an organisational, administrative and accounting structure appropriate to the business activity put in place, with particular attention to the timely detection of the state of crisis and the immediate adoption of one of the instruments disciplined by the legislator for overcoming the crisis and restoring business continuity. It becomes relevant, therefore, to decline both responsibility profiles with a view to identifying a behavioural model of the debtor, and therefore also of the entrepreneur-debtor, that reconciles economic reasons with the need to protect creditors.

LA RESPONSABILITÁ PATRIMONIALE DEL DEBITORE TRA GESTIONE DELL’IMPRESA E STATO DI CRISI

MARIA CRISTINA CERVALE
2023-01-01

Abstract

The debtor is liable for the performance of obligations with all his assets, present and future. This general principle governing the debtor’s asset liability has recently been undermined by special legislation that tends to overcome the debtor’s state of indebtedness through judicial or extrajudicial solutions, in which partial satisfaction of creditors is also allowed. In this context, however, a further principle is envisaged that imposes on the entrepreneur the duty to prepare an organisational, administrative and accounting structure appropriate to the business activity put in place, with particular attention to the timely detection of the state of crisis and the immediate adoption of one of the instruments disciplined by the legislator for overcoming the crisis and restoring business continuity. It becomes relevant, therefore, to decline both responsibility profiles with a view to identifying a behavioural model of the debtor, and therefore also of the entrepreneur-debtor, that reconciles economic reasons with the need to protect creditors.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11697/205120
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