DESTINAZIONE DEI FLUSSI FINANZIARI NEL CONCORDATO PREVENTIVO IN CONTINUITÀ E RAPPORTO TRA CREDITORI

The system of general liability, provided by article 2740 of the Italian Civil Code as a protection in debtor-creditor relationships, is examined starting from the debate on Italian insolvency law currently in force, to discuss the solutions adopted by the «Insolvency Code» («Codice della crisi d’impresa e dell’insolvenza»), through the provisions devoted to the «concordato» with business continuity, the debt restructuring agreements, and the certified recovery plans. The paper reconsiders the measures affecting the general liability, in order to solve business crises in a regime of ongoing concern and to safeguard the business organization.