Italian Tax Reform: a possible new vision for Restructuring

On 15 March 2023, we published a contribution on our Insolvency Observatory in which, moreover, we highlighted that LD 13/2023, which entered into force on 24 February 2023, containing provisions for the implementation of the National Recovery Plan and resilience (PNRR), has not introduced, also for the negotiated settlement of the crisis, the institution of the tax settlement, already envisaged for compositions with creditors and for debt restructuring agreements; this introduction would probably have represented the real turning point for negotiated settlement of the crisis.

Click here for the full article