Sulla natura della "partecipazione" all'impresa familiare: un chiarimento (e qualche dubbio)

M. Tola

2025-01-01

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Abstract

The contribution analyzes the judicial decision by the Italian Corte di Cassazione that recognizes the obligatory nature of the participation granted by Article 230-bis of the Italian Civil Code to family collaborators on assets acquired with the business’s profits. Starting from the origin of the provision, the focuses is on interpretative developments of the regulation, and in particular on the legal nature of the “impresa familiare”, aiming to highlight the weaknesses of certain solutions in relation to the regulation of economic activities and the dynamic reality of business.