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http://hdl.handle.net/10609/102467
Title: Problemática y planificación de la sucesión de la empresa familiar. Propuestas de "lege ferenda"
Author: Ferrús Giner, Toni
Tutor: Barrat Esteve, Jordi
Keywords: inheritance law
family-owned business
preservation
continuity
succession
Issue Date: 23-Jun-2019
Publisher: Universitat Oberta de Catalunya (UOC)
Abstract: Family-owned businesses play an important role in our society, since they represent a great part of the existing businesses. They are not only an instrument to boost the economy and to promote employment creation but also a mechanism of social cohesion. Therefore, public authorities should pay special attention to their preservation and continuity, especially regarding the obstacles involved in the succession of this type of businesses. Nowadays, these problems are fought, with greater or lesser success, by the different "foral" civil laws existing in Spain (systems in regions with special privileges). However, the Spanish Civil Code, despite some progress, fails to overcome these difficulties, largely due to the prohibition of inheritance agreements and the qualitative impossibility of changing testamentary entitlements, both based on the nineteenth century society. Consequently, this work advocates a reform of our common inheritance law in order to adjust it to the current social and business situation. Without a modernization of the inheritance regulations, it will be impossible to guarantee the continuity and maintenance of family-owned businesses.
Language: Spanish
URI: http://hdl.handle.net/10609/102467
Appears in Collections:Bachelor thesis, research projects, etc.

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