Compounds having reversible inhibiting activity of carnitine palmitoyl-transferase

A compound of formula (I)

• wherein:
• X+ is P+(R1,R2,R3), wherein
• R1,R2,R3, being the same or different, are selected in the group consisting of hydrogen, a C1-C9 straight or branched alkyl group, —CH═NH(NH2), —NH2, and —OH;
• or one or more R1, R2 and R3, together with the phosphorus atom which they are linked to, form a saturated or unsaturated, monocyclic or bicyclic heterocyclic system;
• with the proviso that at least one of the R1, R2 and R3 is different from hydrogen;
• Z is selected from
• —OR4,
• —OCOOR4,
• —OCONHR4,
• —OCSNHR4,
• —OCSOR4,
• —NHR4,
• —NHCOR4,
• —NHCSR4,
• —NHCOOR4,
• —NHCSOR4,
• —NHCONHR4,
• —NHCSNHR4,
• —NHSOR4,
• —NHSONHR4,
• —NHSO2R4,
• —NHSO2NHR4, and
• —SR4,
• wherein —R4 is a C1-C20 saturated or unsaturated, straight or branched alkyl group, optionally substituted with an A1 group, wherein A1 is selected from the group consisting of a halogen atom, or an aryl, heteroaryl, aryloxy or heteroaryloxy group, said aryl, heteroaryl, aryloxy or heteroaryloxy groups being optionally substituted with one or more C1-C20 saturated or unsaturated, straight or branched alkyl or alkoxy group and/or halogen atom;
• Y− is selected from the group consisting of —COO−, PO3H−, —OPO3H−, tetrazolate-5-yl;
• with the proviso that when Z is —NHCOR4, Y is —COO−, then R4 is C20 alkyl;
• and
• with the proviso that when Z is —NHSO2R4, Y− is —COO−, then R4 is not tolyl;
• their (R,S) racemic mixtures, their single R or S enantiomers, or their pharmaceutically acceptable salts.