With particular attention to the new Italian legal institution “Patto di famiglia” (agreement on the transfer of equity interests between family members), the work takes into account, the civil, fiscal and corporate implications of the generational transfer of companies and shareholdings. The six contributions offer theoretical and practical insights and elaborate the reports presented in the recent Conference on the legal institution “Patto di famiglia”, jointly organised by the Faculty of Economics of the University of Florence and the foundation Fondazione dei Dottori commercialisti ed Esperti contabili of Florence (Foundation of Chartered Accountants and Accounting Experts).
University of Florence, Italy
Gianni Galli, is full professor of Private Law in the Faculty of Economics of Florence. He is the author of numerous publications, including Il problema dell’erede apparente (Giuffrè, 1971 - “The problem of the heir apparent), Ha difeso la Pignone. Giorgio La Pira (Lef, 1984 - “He defended the Pignone. Giorgio La Pira”), La locazione di fondi urbani (Zanichelli, 1996 - “The leasing of urban land”).