Property funds in property federalism. Legal aspects
Journal title TERRITORIO
Author/s Pierluigi Mantini, Alberto Scaravaggi
Publishing Year 2011 Issue 2011/58
Language Italian Pages 9 P. 161-169 File size 178 KB
DOI 10.3280/TR2011-058016
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The reform of fiscal federalism commenced with Delegating Law n. 42/2009 and the first Legislative Decree n. 85/2010 on property federalism. Article six of that decree is designed to encourage increases in the value of assets by using mutual property investment funds and it lays down precise rules so that these funds can play an active role. Property funds are financial instruments which allow investors to share in the economic returns on property initiatives, by using a system whereby a professional intermediary, an asset management company which specialises in property, manages the assets. More specifically, funds created by the contribution of public sector properties may constitute an evolved instrument for use in urban development policies.
Keywords: Fiscal federalism; public sector property; property funds
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Pierluigi Mantini, Alberto Scaravaggi, I fondi immobiliari nel federalismo patrimoniale. Profili giuridici in "TERRITORIO" 58/2011, pp 161-169, DOI: 10.3280/TR2011-058016