Legal Aspects Regarding the Report of Donations
Abstract: The mass subject to the inheritance partition is not limited to the goods that represent
the estate of the deceased at the opening sequence, but it can be supplemented in some
cases with further goods. Such a category of goods consists of those goods which are the
object of liberality. With regard to this issue, there are two legal institutions that are
meant to ensure the return to nature or mass equivalent share of goods extracted from the
estate of the deceased, namely: reduction of excessive liberalities and the donations
report. Clearly these institutions do not work for the sole heir; they are relevant only if
the inheritance is supposed to be divided among many heirs.
Therefore, the report of donations should not be confused with the reduction of excessive
liberalities because the report may be removed by the will of the dispose, while the
reduction will not; on the other side, while the reduction always has the effect of
abolishing all or part of excessive liberalities that exceed the available bends, the only
effect of the report is to take into account the value of the donation report in order to
determine the rights that the heirs are entitled to report.
I have chosen to discuss this topic as I found a number of uncertainties regarding the
report of donations that we wanted to present in order to find possible solutions for
Keywords: report, donation, partition, inheritance, liberality, patrimony.
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