- If the accollante is subjected to judicial liquidation, creditors cannot issue a variation note against them due to their third-party status in the original relationship
- However, it is allowed to recover the tax related to the unpaid credit through a restitution request under Article 30-ter of DPR 633/72
- This conclusion was reached by the Revenue Agency in response number 235, published yesterday on its website
- The financial administration reviewed a case involving a company Alfa, which was a creditor of a sum from an individual Beta, who had assumed the debt of another company Gamma
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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