Conferimenti in natura e valore equo nel nuovo art. 2343 ter c.c.

[Autom. eng. transl.] The Legislative Decree 142/2008 has modified, among other things, the regulation of contributions in kind at the spas, excluding the obligatory nature of the estimate report for the contributions made at fair value or at the value negotiated on a regulated market . Consequently, the following control criteria also change. For many balance sheet items (brands, patents, instrumental properties, equity investments in associates, severance indemnities, ...) the fair value corresponding to the fair value cannot be used and therefore the rule does not seem literally applicable, even if a notarial maximum does not consider it necessary. .