Profili di diritto dell’impresa nell’amministrazione straordinaria e temporanea ex art. 90 d.l. n.90/2014

The law n.114/2014 has introduced (art.32) an “extraordinary and temporary administration” that applies to enterprises who are affected by an “anti-mafia disqualification” while carrying out some public procurements, where there is a prevailing public interest for the completion. This special administration is restricted to some definite contracts and has a variable duration, not longer than the final term of each contract. The administrators, appointed by the local Prefect, do not replace entirely the company board, which stays in office and continues to run the rest of the business. The paper examines some issues frequently originated in these cases by the incertainty of the law, mainly about the allocation of the assets and resources, the accounting and financial splitting, the relationship between administrators and the board.