Crisi dell’impresa e continuità aziendale. I piani economico-finanziari per il risanamento, tra tutela del valore e complessità di esecuzione
This time of particular economic difficulties has required firms in crisis, in order to stay in the market and maintain the economic fabric, to increase their focus toward a going concern attitude. In Italy a specific framework about crisis resolution had found its own legislative expression since the 1942 Bankruptcy Law. The recovery plan, introduced in 2005, represents one of the most useful tools to overcome the crisis and save the industrial complexes by avoiding insolvency proceedings and also ensuring the exclusion from the revocatory actions set up by the debtor.