Sulla prescrizione di un debito figurante nel bilancio d'esercizio della società debitrice

Translated title of the contribution: [Autom. eng. transl.] On the prescription of a debt appearing in the financial statements of the debtor company

Antonio Cetra, L. Pisani

Research output: Contribution to journalArticlepeer-review

Abstract

The essay deals with the question of whether a debt that is past due, but regularly included in the financial statements of the debtor company under the item "debts", is subject to the statute of limitations or whether the limitation period should be considered interrupted pursuant to Article 2944 of the Italian Civil Code, on the assumption that the presence of this debt in the financial statements, together with the other debts not past due, is equivalent to recognition of the right by the person against whom the right can be asserted.
Translated title of the contribution[Autom. eng. transl.] On the prescription of a debt appearing in the financial statements of the debtor company
Original languageItalian
Pages (from-to)273-281
Number of pages9
JournalGIURISPRUDENZA COMMERCIALE
VolumeXLVIII
Publication statusPublished - 2021

Keywords

  • credito
  • prescrizione
  • decorso del termine
  • bilancio d'esercizio
  • interruzione
  • iscrizione in bilancio d'esercizio
  • sospensione

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