Tax Recovery in Judicial Liquidation: Italian Revenue Agency’s Stance on Credit Claims

• If a party involved in a financial transaction is subjected to judicial liquidation, creditors cannot issue a variation notice against them due to their third-party status in the original relationship
• However, it is allowed to recover taxes related to unpaid credits through a refund request as per article 30-ter of DPR 633/72
• This conclusion was reached by the Italian Revenue Agency in response number 235, which was published on their website
• The financial issue involved a company, Alfa, which was a creditor to another party, Beta, who had assumed the debt of a third company, Gamma, that had ceased operations
• Since Beta did not fulfill the obligations, Alfa sought legal recourse to assert its rights, leading to the court ordering judicial liquidation for Beta
• The query was about the correct method to recover taxes in this situation, with the procedure of reimbursement under article 30-ter of DPR 633/72 being considered appropriate
• The Revenue Agency agreed with this approach, consistent with past documents, although not specifically related to the same legal situation
• The Revenue Agency also reminded that article 26, paragraph 3-bis of DPR 633/72 allows tax recovery in cases of non-payment from the date the debtor is subjected to a bankruptcy procedure, provided there is a match between the original invoice and the variation registration objects

Source: eutekne.info

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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