Il Trust e la tutela del patrimonio familiare
Il Trust trova ingresso nel nostro ordinamento per mezzo della legge 9 ottobre 1989, n. 364 (entrata in vigore il 1° gennaio 1992) che ha recepito la Convenzione dell’Aja del 1985. La Convenzione dell’Aja all’articolo 11 sancisce il riconoscimento del trust costituito in conformità ad una legge specifica. L’articolo 13 attribuisce il potere, allo Stato che dovrebbe provvedere al riconoscimento, di rifiutarlo se gli elementi costitutivi del trust, all’infuori della legge regolatrice richiamata, rimandano ad un diverso ordinamento che non conosca l’istituto. La legge regolatrice del trust deve essere necessariamente straniera, stante la mancanza nell’ordinamento italiano di norme specifiche in materia. La limitazione all’esercizio del diritto di proprietà in capo al trustee che pur essendo intestatario dei beni in trust non ne può disporre liberamente ha la sua fonte in un atto di autonomia negoziale ritenuto meritevole di tutela nel nostro ordinamento ai sensi dell’articolo 1322 del codice civile.
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