The 2008 crisis highlighted on a large scale how many factors can make running a business complex and difficult to honor commitments made based on different economic conditions. In the years following 2008, the effects of the crisis put many business activities in serious difficulty, generating an increasingly complex general economic situation. For this reason, in Italy, Law 3/2012 was promulgated in 2012, a tool that allows to solve or at least to mitigate the effects of over-indebtedness of the productive actors and to return to a manageable operating condition.