Iscrizione nei libri contabili obbligatori e circolazione dei debiti aziendali (con alcune considerazioni sui criteri di imputazione e di responsabilità tra diritto civile e diritto commerciale)

The author, inspired by a recent jurisprudential conflict emerged in the judgments passed by the Italian Supreme Court about the legal interpretation of the section 2560, paragraph 2 c.c. (which states the assumption of the company debts), examines the most important and recent Italian theories about the legal framework of the company and shows how the different solutions to the issue are dictated by a different concept of the subjective imputation criteria and the liability for breach of contract.