GOODWILL. LEGAL NATURE – DE JURE OR DE FACTO UNIVERSALITY?
GOODWILL. LEGAL NATURE – DE JURE OR DE FACTO UNIVERSALITY?

Summary/Abstract: Goodwill is of particular importance in the activity carried out by the professional trader to obtain profit because it serves as an indispensable means to achieve his purpose. The correct identification of the legal nature of goodwill remains of major importance in determining the legal regime applicable to it, in the absence of any legal regulation on these aspects. The usefulness of the concept is based on the general aspects but particularly on those relating to the economic operations carried out by professional traders. In light of the new legal text, which defines the concept of goodwill as consisting of all movable and immovable, tangible and intangible assets, it is clear that it is more a de facto universality, i.e. a set of assets with a common purpose determined by their owner. Goodwill is eminently composed of assets, not rights and obligations. In such a context, the characterization of goodwill as a patrimony of affectation/patrimonial mass of the professional trader seems to be increasingly removed from the legal reality and its specific nature, given that there are clear differences between the two concepts which cannot be reconciled.

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