I nuovi modelli di gestione del debito

The research involved the new Italian Crisis and Insolvency Code; in particular: the insolvency of the entrepreneur, the tools for the recovery of companies in crisis and the various solutions to the over-indebtedness crisis. After analysing the structure of the new Italian Crisis Code, interest is directed to the key principles that led to the important reform of bankruptcy procedures and the legislation on over-indebtedness crisis. The study also covered the innovative monitoring system based on qualitative and quantitative indicators, which are suitable tools for the early emergence of the state of difficulty as well as the relevance of reporting obligations. About the crisis and the possibility of recovery, attention is paid to the tools made available by the Law to regulate excessive debt exposure; it should be noted: the certified recovery plan, the debt restructuring agreement, the arrangement with creditors and the judicial liquidation. Furthermore, the research focuses on issues relating to the crisis of the consumer, professional and minor entrepreneur; in particular: the phases of settlement of the over-indebtedness crisis, the consumer debt restructuring plan, the minor arrangement, and the controlled liquidation. The empirical analysis conducted tried to represent the state of insolvency procedures in Italy from 2012 to 2019. The research involved the national territory, the regions, and in part the provinces. The results show, year by year, the economic sector that recorded the highest number of bankruptcy proceedings openings and the impact of the number of bankruptcy proceedings openings on the number of active enterprises, on the number of new enterprises registered and on the number of enterprises cancelled from the Business Register.