Note of Variation for Restructuring Plans under Homologation

• The taxpayer, ALFA, has a commercial credit with BETA, documented by invoices that remain unpaid.
• BETA filed a request for access to a restructuring plan subject to homologation, a tool for regulating business crises.
• ALFA asks when the right to issue a variation note arises in the case of a restructuring plan subject to homologation.
• ALFA believes that the right to issue a variation note arises in the year of the homologation decree.
• The Revenue Agency states that the right to issue a variation note is optional and limited to specific cases provided by law.

Source: agenziaentrate.gov.it

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.