Enti non lucrativi e accettazione beneficiata dell’eredità

Di Gaspare Lisella -
A clarification contained in a recent decision of the Italian Supreme Court, concerning the acceptance of an inheritance by a minor not followed by the drawing up of an inventory, provides an opportunity to revisit an issue that has long been the subject of sustained doctrinal debate, namely whether non-profit entities may acquire the status of heirs even with liability ultra vires hereditatis. In light of the constitutional doubts raised by authoritative scholarship with regard to Article 473 of the Italian Civil Code, critical observations are directed both at the view that identifies in the requirement of acceptance with the benefit of inventory an unavoidable necessity to ensure intra vi. . .