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In judgment no. 35685, dated 21 December 2023, the Court of Cassation ruled, on the subject of the sale of corporate shareholdings at a price approaching zero, that a price which, although equal to zero or to a figure approaching zero relates to a transaction that is onerous in character, in connection with the assumption by the purchaser, contemporaneous with or by means of connected acts, of obligations connected with the right acquired, as in the case of the acquisition of corporate shareholdings, which impose on the holder further financial contributions, failing which the value of those shareholdings is reduced to zero.