Resumen de Early warning tools and preventive restructuring following the transposition of the eu insolvency directive in italy1

Marco Speranzin, Francesco Marotta

• The legislative decree no. 83/2022, which transposed the Directive no. 2019/1023/EU, made significant changes to the original structure of the Italian Insolvency and Crisis Code, enacted in 2019. The work aims at illustrating the main innovations provided by the Code on early restructuring and crisis prevention, focusing in particular on the rules concerning corporate governance and directors’ organizational duties, the early warning tools and the new negotiated settlement procedure