{"id":42672,"date":"2014-07-15T17:57:54","date_gmt":"2014-07-15T17:57:54","guid":{"rendered":"https:\/\/studiozunarelli.com\/2025\/10\/02\/news-from-the-court-bankruptcy-law\/"},"modified":"2026-02-17T11:58:10","modified_gmt":"2026-02-17T11:58:10","slug":"news-from-the-court-bankruptcy-law","status":"publish","type":"post","link":"https:\/\/studiozunarelli.com\/en\/news-from-the-court-bankruptcy-law\/","title":{"rendered":"News from the Court &#8211; Bankruptcy Law"},"content":{"rendered":"<blockquote><p>The Court of Trieste on the expiry of the deadline for the so called super-belated proof of claim in bankruptcy<\/p><\/blockquote>\n<p style=\"text-align: justify;\">By means of decree dated June, 18<sup>th<\/sup> 2014, the Court of Trieste rejected the application submitted by the Tax Authorities against the statement of affairs <em>ex<\/em> art. 98 of the Italian Bankruptcy Law in the bankruptcy proceedings of a well-known company in Trieste.<\/p>\n<p style=\"text-align: justify;\">The Court declared inadmissible the so called \u201csuper belated\u201d proof of claim in bankrutcy i.e. filed after the one year time limit provided for by art. 101 of the Italian Bankruptcy Law.<\/p>\n<p style=\"text-align: justify;\">In this specific case, the debt claimed by the applicant was based on the entitlement to obtain the repayment of very high amounts which had been paid out by the Ministry of Economic Development as an incentive to the company in the period prior to its bankruptcy.<\/p>\n<p style=\"text-align: justify;\">In order to justify the delay, the applicant argued on the one hand that its activity was linked to that of another Administration, which had taken too long in compiling the internal roll, which is necessary to prove in bankruptcy; on the other hand the applicant maintained that the ascertainment of the possible imputability of the delay had to be made only by taking into account the applicant\u2019s response, which had been prompt.<br \/>\nThe Court of Trieste rejected both arguments, and, in particular, by invoking the established case law, it stated that, for the purposes of imputability of the delay in the submission of a proof of claim in bankruptcy,\u00a0 the time required by the Public Body for the formation of the roll should also be taken into consideration, since the latter is, like all other creditors, subject to the one year time limit provided for in the Bankruptcy Law. Therefore, once it became aware of the bankruptcy declaration, it should have immediately taken action in order to file the timely proof of claim in bankruptcy.<\/p>\n<p style=\"text-align: justify;\">The Court then noted that, in this case, it was not even necessary to proceed with the formation of the roll, because the act of revocation of the benefits issued by the Ministry, with regard to incentives for businesses, is already a suitable title for entry of the suit for the paid amounts.<br \/>\nTherefore, in light of the above reasons, the Court of Trieste rejected the application and upheld the non admissibility of the so called \u201dsuper belated\u201d proof of claim in bankruptcy, as even the Tax Authority is required to meet the deadline for filing the claim set forth by art. 101 of the Bankruptcy Law, regardless of the fact that it is subject to bureaucratic procedures that slow down its internal procedures.<\/p>\n<p style=\"text-align: justify;\">(Trieste Office \u2013 <a title=\"Avv. Francesca Greblo\" href=\"https:\/\/studiozunarelli.com\/en\/avv-francesca-greblo\/\">Francesca Greblo<\/a> \u2013 0039(0)407600281)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":42673,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-42672","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-senza-categoria"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>News from the Court - Bankruptcy Law - Studio Zunarelli<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/studiozunarelli.com\/en\/news-from-the-court-bankruptcy-law\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"News from the Court - Bankruptcy Law - Studio Zunarelli\" \/>\n<meta property=\"og:description\" content=\"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 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/studiozunarelli.com\/en\/news-from-the-court-bankruptcy-law\/\" \/>\n<meta property=\"og:site_name\" content=\"Studio Zunarelli\" \/>\n<meta property=\"article:published_time\" content=\"2014-07-15T17:57:54+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-17T11:58:10+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/studiozunarelli.com\/wp-content\/uploads\/2025\/10\/Bankruptcy-Concepts-e1422381717467.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"534\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"AdminZunarelli\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"AdminZunarelli\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/studiozunarelli.com\\\/en\\\/news-from-the-court-bankruptcy-law\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/studiozunarelli.com\\\/en\\\/news-from-the-court-bankruptcy-law\\\/\"},\"author\":{\"name\":\"AdminZunarelli\",\"@id\":\"https:\\\/\\\/studiozunarelli.com\\\/#\\\/schema\\\/person\\\/d1f2e123c03a93d75dd81ca2874dee42\"},\"headline\":\"News from the Court &#8211; 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