Colación de participaciones societarias y de empresa en el derecho italiano
The present article deals with the distribution of shares in the company from the point of view of Italian law. In particular, the following issues are analysed: a) Should the shareholding and the company be valued according to their value at the time of opening of the succession? b) Should the shareholding and the company be valued according to their book value or at their real value? c) Can the company be sold in its natural state?