Il problema della circolazione dei beni di provenienza donativa

The growing fear of an imminent and significant increase in the rate of inheritance and gift tax and the increasingly felt social needs for estate planning in the business and inheritance fields have contributed in recent years to a vigorous increase in the number of donations made in Italy. This has brought to the forefront the issue of the problematic circulation of donated assets: these assets, as is known, remain exposed to the claims of the donor's legitimates even after the transfer from the donee to third parties, with consequent instability of the acquisition by the latter, up to the prescription of the inheritance remedies potentially available to the former. The present work aims to deepen the theme of the circulation of goods of donative origin with the intent to encourage a full rediscovery of the gift contract as an effective and advisable tool for estate and succession planning. In the course of the work, we will retrace the deep historical reasons for the existence of such a meaningful protection for the legitimates in our system, also evaluating some possible future developments of the codictic discipline in question, we will try to bring out in a sufficiently clear way what are the boundaries of relevance of the problem of the circulation of donated goods and to catalog in an organic way the possible solutions, distinguishing the most effective from the less advisable. In this way, it will be possible to identify, also in the light of the most recent jurisprudence of merit and legitimacy, the main negotiation solutions that can be concretely used to circumscribe or, as far as possible, neutralize the problematic aspects of the issue.