With the pandemic emergency, the economic difficulties of a large number of companies already in "crisis" have further worsened. The tax treatment of credits could therefore receive a more current applicative reading, in the sense of being interpreted as a cause of force majeure. Hence, the financial administration in selfdefense, on the basis of art. 97 of the Constitution, should not proceed with the complete resolution of the previous "transaction" with consequent restoration of the entire original credit position if this depended on delayed obligations of the debitor entrepreneur in paying one or a few installments as defined in the restructuring plan.
Il trattamento dei crediti tributari tra crisi d'impresa ed emergenza pandemica
Clelia Buccico
2022
Abstract
With the pandemic emergency, the economic difficulties of a large number of companies already in "crisis" have further worsened. The tax treatment of credits could therefore receive a more current applicative reading, in the sense of being interpreted as a cause of force majeure. Hence, the financial administration in selfdefense, on the basis of art. 97 of the Constitution, should not proceed with the complete resolution of the previous "transaction" with consequent restoration of the entire original credit position if this depended on delayed obligations of the debitor entrepreneur in paying one or a few installments as defined in the restructuring plan.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
