- Esdebitazione allows debtors to be freed from unsatisfied debts after judicial liquidation.
- Creditors cannot demand payment for debts unsatisfied by the procedure once esdebitazione is granted.
- The benefit applies to all creditors before the procedure, including tax debts and VAT.
- The Court of Justice in Reggio Emilia confirmed this for tax debts, referencing previous laws.
- The Supreme Court ruled that esdebitazione can apply to VAT debts without conflicting with EU laws.
- Certain conditions must be met for the benefit, ensuring compliance with VAT collection obligations.
- Excluded from the benefit are debts from maintenance obligations, damages from unlawful acts, and non-accessory penalties.
- Eligible debtors include consumers, professionals, and entrepreneurs, subject to specific conditions.
- Debtors must not have been convicted of certain crimes to access the benefit.
Source: eutekne.info
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.
