From 1 January 2018 professionals’ and independent workers’ VAT credits and social security contributions have become privileged debts in bankruptcy and, more generally, in insolvency proceedings. The new wording of Article 2751-bis, No.2 of the Italian Civil Code, introduced by paragraph 474 of Article 1 of the 2018 Italian Budget Law (Law No. 205 of…
The Court of Trieste on the expiry of the deadline for the so called super-belated proof of claim in bankruptcy By means of decree dated June, 18th 2014, the Court of Trieste rejected the application submitted by the Tax Authorities against the statement of affairs ex art. 98 of the Italian Bankruptcy Law in the…