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20 July 2021

Liability of shareholders and liquidators for failure to pay company taxes

The Italian Supreme Court, Tax Section, Order no. 7949 of 22/03/2021 clarified that when specific cases as provided for by art. 36 of Presidential Decree no. […]
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20 July 2021

Insolvency revocation of anomalous invoice advance transactions in current accounts

Italian Supreme Court, Civil Section I, Order no. 19187/21 lodged on 06/07/2021, stated that, in the context of an advance transaction on invoices settled in a […]
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20 July 2021

Principal bank’s charges for advances on bank receipts in current accounts with authority to collect

Italian Supreme Court, Civil sec. I, Order no. 19186/21; lodged on 06/07/2021; the Court stated that, on the subject of advances on bank receipts settled in […]
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20 July 2021

Interest and monetary revaluation on non-privileged claims in the compulsory administrative liquidation

Italian Supreme Court, Civil Division, 09/06/2021, no. 16084. Presiding Judge Spirit, Reporting Judge Torrice; the Court affirmed that in the procedure of compulsory administrative liquidation, by […]
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20 July 2021

Inventory unreliability

The Italian Civil Supreme Court, Section V, Order no. 17244 of 17/06/2021, affirmed that failure to indicate in inventory goods grouped in homogeneous categories by nature […]
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20 July 2021

Cash flows arising from the continuation of operations in the event of a composition agreement

Venice Court of Appeal, 05/07/2021. Presiding Judge Taglialatela, Reporting Judge Valle. The Court ruled on the allocation of cash flows arising from the continuation of business […]
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21 April 2021

Abusive granting of credit

Order no. 18610 of 30/10/2021, the First Civil Section of the Italian Supreme Court, called upon to rule on a case of abusive granting of credit […]
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21 April 2021

Nature of credit claimed by supplementary funds

Italian Civil Supreme Court, 09/06/2021, (hearing 27/04/2021, dep. 09/06/2021), no. 16084 stated these principles in law: 87. In the context of the compulsory administrative liquidation procedure, […]
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21 April 2021

Liability action against resigning directors

ItItalian Civil Supreme Court, Section I, 17/05/2021, no. 13221. Presiding Judge Genovese, Reporting Judge Caiazzo; liability action pursuant to articles 2393 and 2394 of the Italian […]
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