Home allotment Special allotment accounts even in the event of a business transfer

Special allotment accounts even in the event of a business transfer

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THE POINT / COMPETITION PROCEDURES

The sale and the rent involve the need to keep the movable mass separate from the real estate

In professional practice it is not uncommon for the company to retain its integrity at the time of the bankruptcy and therefore place itself on the market as an organized complex of goods (furniture, properties and rights) with their unity . Indeed, the reformed art. 105 of the RD 267 / 1942 assigns primarily to the curator the mission to attempt the transfer of the the entire company and then proceed, only if the conditions are not met, to the atomistic sale of the goods themselves.
In terms of the preparation of the allotment of the related proceeds, therefore, it is necessary to ask how it should proceed when the sale had as its object the whole business complex consisting of movable and immovable property. The topic must be investigated starting from …

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