de Gioia-Carabellese, Pierre and Cecchetto, Nicola (2013) The Anatomy (or Post Mortem) of a Peculiar Legal Concept in the Italian Company Law: the Separate Fund. European Company Law, 10 (2). pp. 45-50. ISSN 1572-4999
Abstract

Under Italian Law, the separate fund (or patrimoni destinati ad uno specifico affare) is a concept introduced as a result of the Italian company law reform a decade ago to introduce an innovative way to do business. In short, a fraction up to ten per cent of the assets of a company is to be isolated from the company of origin and set up to carry out business by itself, with a high degree of autonomy in terms of liabilities, albeit under the management of the parent entity.

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