In recent years, the European legislature and national parliaments have become more interested in allowing some types of intergenerational transfer before death. While the Albanian Civil Code establishes the invalidation of any succession agreement, other civil codes recognize some rights to dispose of or renounce the inheritance before death. This research investigates the possibility of implementing the Commission Recommendation of 7 December 1994 on the transfer of small-and medium-sized enterprises (94/1069/EC) in Albania by considering the Italian and German models. This contribution suggests that Albanian lawmakers could consider these models to align the Albanian legislation with the EU law.
Implementation of the Commission Recommendation of 7 December 1994 on the Transfer of Small-and-Medium-Sized Enterprises in Albania: A German or Italian Model?
Denard VESHIWriting – Original Draft Preparation
;Carlo VENDITTIWriting – Original Draft Preparation
;Fiorela CEKAJWriting – Original Draft Preparation
2024
Abstract
In recent years, the European legislature and national parliaments have become more interested in allowing some types of intergenerational transfer before death. While the Albanian Civil Code establishes the invalidation of any succession agreement, other civil codes recognize some rights to dispose of or renounce the inheritance before death. This research investigates the possibility of implementing the Commission Recommendation of 7 December 1994 on the transfer of small-and medium-sized enterprises (94/1069/EC) in Albania by considering the Italian and German models. This contribution suggests that Albanian lawmakers could consider these models to align the Albanian legislation with the EU law.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.