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    Claims for recovery of legal costs against a debtor in concordato preventivo have a priority?
    2015-04-30

    A  focus  on  the  different  interpretations  concerning  the  treatment  of  claims  for  costs  allocation  in  legal proceedings where a creditor is successful against a debtor admitted to a concordato preventivo procedure

    The issue

    Filed under:
    Italy, Insolvency & Restructuring, Litigation, Nctm Studio Legale, Court costs
    Authors:
    Fabio Marelli
    Location:
    Italy
    Firm:
    Nctm Studio Legale
    Can a debtor subject to a concordato preventivo pre-filing regime be authorized to sell some of its assets?
    2015-04-30

    The Court of Padua (6 March 2015) ruled that the authorization can be granted – provided that it is a case of urgency as required by law – only to the extent that the interests of creditors are best protected, through a competitive sale procedure setting a reasonable timing and an appropriate data room.

    The case

    Filed under:
    Italy, Insolvency & Restructuring, Litigation, Nctm Studio Legale
    Authors:
    Fabio Marelli
    Location:
    Italy
    Firm:
    Nctm Studio Legale
    Deductibility of losses on receivables and recovery of VAT when the debtor has entered into a debt restructuring agreements with creditors pursuant to Article 182-BIS of the Italian bankruptcy law or into an out-of-court reorganization plan pursuant to Article 67, third Paragraph, letter d) of the Italian bankruptcy law
    2015-06-03

    According to Legislative Decree. No. 175/2014, in case of defaulting transferee / buyer, the transferor / supplier is entitled to recover the VAT originally paid to the Treasury, under the condition that the transferee / buyer - who has not paid his debt - has entered into a debt restructuring agreement with creditors pursuant to Article 182-bis of the Italian Bankruptcy Law (IBL) or into an out-of-court reorganization plans pursuant to Article 67, third paragraph, letter d) of the Italian Bankruptcy Law (IBL)

    The New Provision

    Filed under:
    Italy, Insolvency & Restructuring, Tax, Nctm Studio Legale, Bankruptcy, Debtor, Value added tax, Accounts receivable, Debt restructuring
    Authors:
    Fabio Marelli
    Location:
    Italy
    Firm:
    Nctm Studio Legale
    Enduring effects of an inadmissible concordato preventivo demand in the ensuing bankruptcy liquidation procedure ? The issue of set-off.
    2015-06-03

    With a decree of 11 March 2015 the Tribunal of Reggio Emilia, recalling the case-law principle of the socalled “consecution” of insolvency procedures, rejected the pleading in the proof of debt procedure of a creditor who requested its own post-concordato debt towards the then bankrupt company to be set off against its own pre-concordato receivable.

    The case

    Filed under:
    Italy, Insolvency & Restructuring, Litigation, Nctm Studio Legale, Bankruptcy
    Authors:
    Fabio Marelli
    Location:
    Italy
    Firm:
    Nctm Studio Legale
    Can the tribunal refuse confirmation of a concordato preventivo deemed not feasible without an objection by the creditors?
    2014-11-28

    In a case where NCTM assisted the debtor, the Court of Appeals of Turin, with a decision of 17 April 2014, confirmed the most recent case law of the Court of Cassation limiting the power of the Tribunal to refuse confirmation to cases where, beyond doubt, the concordato is not economically feasible.

    The case

    Filed under:
    Italy, Insolvency & Restructuring, Litigation, Nctm Studio Legale, Debtor
    Authors:
    Fabio Marelli
    Location:
    Italy
    Firm:
    Nctm Studio Legale
    Can the Judicial Liquidator and the Commissioner sue former directors for violation of their duties after confirmation of the concordato preventivo?
    2014-11-28

    The Tribunal of Naples, with a decision of 5 July 2013 in an interim proceeding, ruled that the Commissioner and the Judicial Liquidator can sue former directors for damages only if the claim (i) was included in the concordato proposal, or (ii) has grounds in tort, for facts entailing bankruptcy crimes.

    The Case

    Filed under:
    Italy, Insolvency & Restructuring, Litigation, Nctm Studio Legale
    Authors:
    Fabio Marelli
    Location:
    Italy
    Firm:
    Nctm Studio Legale
    Professional fees for assistance to the debtor in concordato preventivo can be denied super-priority status?
    2014-11-28

    In a recent decision, the Tribunal of Monza (23 October 2014) ruled that super-priority status can be denied if it is established that (i) professional duties were not properly performed or (ii) the concordato proved to be useless or detrimental for the creditors.

    The Case

    Filed under:
    Italy, Insolvency & Restructuring, Litigation, Nctm Studio Legale, Debtor
    Authors:
    Fabio Marelli
    Location:
    Italy
    Firm:
    Nctm Studio Legale
    Concordato preventivo in continuità aziendale: l'ambito di applicazione della disciplina specifica (artt. 186-bis e 182-quinquies l.fall.)
    2013-09-23

    a) Continuità diretta e indiretta

    Nella precedente esperienza applicativa del concordato, la conservazione dei complessi aziendali in esercizio assai di rado avveniva in capo allo stesso imprenditore, quanto piuttosto solo in via “indiretta”, attraverso la formale cessione ad un soggetto terzo, procedendo, prima del deposito della domanda di ammissione al concordato, alla concessione in affitto al fine di preservarne l'operatività.

    Filed under:
    Italy, Employment & Labor, Insolvency & Restructuring, Nctm Studio Legale
    Authors:
    Fabio Marelli
    Location:
    Italy
    Firm:
    Nctm Studio Legale
    Partecipazione a gara pubblica e concordato preventivo. La virgola che fa la differenza!
    2014-01-16

    Il Consiglio di Stato – Sez. III, con sentenza n. 101 del 14 gennaio 2014, torna dopo pochi giorni sulla peculiare questione giurisprudenziale relativa agli effetti derivanti dall’istanza di ammissione a concordato preventivo con continuità aziendale, depositato da un’impresa successivamente alla richiesta di partecipazione ad una gara pubblica. Con quest’ultima recentissima sentenza il Consesso amministrativo ha optato per una diversa interpretazione del combinato disposto di cui all’art. 38 co. 1 del Codice dei contratti pubblici e l’art. 186 bis Legge Fallimentare.

    Filed under:
    Italy, Insolvency & Restructuring, Litigation, Projects & Procurement, Cugia Cuomo & Associati Studio Legale
    Authors:
    Graziella Piscopo
    Location:
    Italy
    Firm:
    Cugia Cuomo & Associati Studio Legale
    Concordato preventivo con continuita’ aziendale. Le diverse interpretazioni della giurisprudenza in materia di contratti pubblici.
    2014-02-07

    L’istituto del concordato preventivo con continuità aziendale (art. 186-bis della legge fallimentare) e il suo impatto sul quadro normativo dei contratti pubblici (sul punto cfr. “Concordato preventivo con continuità aziendale nei contratti pubblici”, giugno 2013, in www.nctm.it/wp-content/uploads/2013/11/CPCP) hanno dato origine ad applicazioni di giurisprudenza contrastanti, che portano allo stato attuale ad identificare per esso diverse modalità applicative.

    Filed under:
    Italy, Insolvency & Restructuring, Litigation, Projects & Procurement, Nctm Studio Legale
    Authors:
    Giuliano Berruti
    Location:
    Italy
    Firm:
    Nctm Studio Legale

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