La Corte di Cassazione civile, Sez. VI-2, con ordinanza 29 settembre 2021, n. 26229 esclude la sussistenza di una liberalità, e la asserita conseguente lesione di legittiva, con l’attribuzione a un figlio di una quota di società in accomandita semplice attribuita al momento della sua costituzione, qualora il valore della partecipazione sociale attribuita al figlio sia corrispondente all’incremento di valore dell’impresa familiare derivante dal suo apporto nella stessa.
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