LA SUCCESSIONE NELL¿ATTIVITÀ DI IMPRESA. ANALISI COMPARATA E INDAGINE SULLA (PRESUNTA) ESTRANEITÀ DELLA CAUSA SOCIETATIS AL FENOMENO SUCCESSORIO

The scope of this work is to provide a comparative analysis on the relationship between the Law of Successions and Corporate Law. In each legal system the Law of Succession and the Corporate Law goals diverge. The Law of Successions is focused on transfer and divide among all of his/her heirs the estate that a testator has acquired during his or her life. In contrast, Corporate Law concerns the concentration. The research takes into account the crucial role that family firms played in European area. In particular, family firms contribute significantly in the economic growing implying long-term stability. First, this thesis considers as a priority for European Union the fact that citizens must be able to organise in advance their succession, in particular with respect to mortis causa successions in a context of their increasing mobility. To show whether and how Corporate law diverges to the law of succession, I analyse some fixed limits to one’s testamentary freedom as the prohibition of testamentary contract/agreement (“patti successori”) or as the right to a compulsory portion. England legal system embraces the rule of the testamentary freedom. In contrast, French and the Italian legal system establish the prohibition of testamentary contract/agreement (“patti successori”), in addition to the right to a compulsory portion rule of restriction. However the French legal system enacted in 2001 and 2006 two reforms, which implied a significant deviation from these rules. The study of these limitations helped the research about the provisions under the articles of association because there are a number of ways in which company law and inheritance law can work together, though Company Law must not constitute the way to evade Succession Law.