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Preliminary transfer of shareholdings with fixed taxation
26 July 2021
Limits to the automatic renewal of shareholders’ agreements
26 July 2021

Terms of use for bankruptcy revocation purposes

The Court of Vicenza, in its ruling of 19/03/2021, stated that “Terms of use are those that had already been used by the parties”, with the result that if the defendant in the revocation action proved that the same method challenged as “unusual” had previously been used, a different method would be “unusual”, in the absence of proof to the contrary from the trustee.

The Italian Civil Supreme Court, Section I, 07/07/2021, no. 19373, also expressed similar views, (Presiding Judge Genovese, Reporting Judge Mercolino) stating that on the subject of bankruptcy revocation, for the purposes of application of the exemption provided for by art. 67, paragraph 3, letter a) of the Bankruptcy Law, the expression “terms of use”, used to identify payments for goods and services not subject to revocation, does not refer to the supplies that constitute the object of the payment, but to the payments themselves, which are therefore opposable to all creditors, even if made and accepted differently from the contractual provisions, provided that they have been made according to times and methods corresponding to those that have characterized the actual relationship between the parties.

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