As known, the trust represents a very useful tool in the management of assets linked to the pursuit of any objective, as long as it is worthy of protection. Professional practice teaches how in recent times the institution has also found fertile ground among...

The entry of cryptocurrency transactions, in the form of an endowment or increase of the fund, presents significant criticalities also in the field of trust law. In particular, the holding of cryptocurrencies in trust translates into a double challenge for the trustee...

The regulatory uncertainty that characterizes the qualification of cryptocurrency has meant that a conceptual confusion has arisen around this phenomenon that makes it difficult to qualify the operations carried out by professional operators. This uncertainty also...

It now constitutes an acquired awareness of how the pressing technological innovation of an IT type that has occurred in the last decade has significantly affected the economic, legal and social reality of the community by delivering "values" of a new nature to human...

In the case Ruscoe v Cryptopia Ltd. (in Liquidation) the High Court of New Zealand, after having established that cryptocurrencies constitute "property", examined the application of the account holders regarding the existence of trusts concerning the assets digital...

Nel caso Ruscoe v Cryptopia Ltd. (in Liquidation) l’Alta Corte della Nuova Zelanda, dopo aver stabilito che le criptovalute costituiscono “property”, ha esaminato l’istanza dei titolari dei conti in ordine alla sussistenza di trust aventi ad oggetto le risorse...

The use of the will, the only and mandatory means of expression foreseen by the code for having a post-mortem patrimonial situation, does not always constitute an adequate system of generational transmission of wealth capable of effectively satisfying the needs of...

The institution of the trust constitutes an important point of reference also for the owner of a company who wants, in advance, to plan the "destiny" of his business reality by projecting it into the future. This is the theme of the c.d. "generational handover" term...

There are numerous members of the medical category who, in consideration of the patrimonial liability underlying the changeable and unpredictable risks linked to the delicacy of the profession practiced, feel the need not to jeopardize the consistency of their...

More and more often we talk about bitcoin and, more generally, about virtual currencies as financial assets. The Italian Revenue Agency has specified that their possession must be indicated in the RW framework of the tax return and the Court of Cassation, in a recent...