Abstract

As a result of significant interest rate fluctuations, in the last decade Italian courts have dealt with several issues raised by the frequent use of over-the-counter derivatives by firms and local authorities. In recent times, a decision en banc of the Court of Cassation has authoritatively endorsed some approaches adopted in lower courts’ case law. Considering that a suitable legal solution requires a precise understanding of the underlying economic phenomenon, this paper discusses in an interdisciplinary key both the issues and the answers offered by Italian courts about derivatives, critically evaluates the decision of the Court of Cassation, and suggests alternative solutions.
Titolo tradotto del contributo[Autom. eng. transl.] Italian jurisprudence on derivatives. An interdisciplinary analysis
Lingua originaleItalian
pagine (da-a)195-223
Numero di pagine29
RivistaRIVISTA DI DIRITTO BANCARIO
Stato di pubblicazionePubblicato - 2020

Keywords

  • Italian courts
  • contratti derivati over the counter
  • giurisprudenza italiana
  • over-the-counter derivatives

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