Marcello Condemi, Ammortamento alla francese: criticità matematico-finanziarie e di ordine codicistico-regolamentare

The issue concerning potential critical issues pertaining to the depreciation system on a straight-line basis (so called “French style”) has recently jumped to the attention of the practitioners and scholars, relevant not only because of the sensitive issues of right underlying it, but also (and especially) because of the vast pool of users of said system, represented by lending banks and borrowing customers, the latter also well represented by companies and bodies often active in the field of infrastructure construction. The potential criticality profiles of the system in question invest multiple areas of law, involving both technical-regulatory profiles (which find their discipline in the TUB and the related implementing provisions issued by the Bank of Italy), both certain more Traditional institutions belonging to the general theory of civil law, such as nullity and voidability of contracts, damages, and even the general (and cross-cutting) notions of good faith and fair dealing. The subject matter, confirming the its wide area of interest, was lastly referred, pursuant to Article 363.bis cpc, to the consideration of the SS.UU.