(Finance) – “The position taken by the Revenue Agency on the controversial case of the permanence of employees registered in the register of companies that have returned to performing status following the execution of a proposal for a bankruptcy arrangement (now “agreement in judicial liquidation”), while not providing the taxpayer with an automatic tool as hoped for in the request for legal advice requested and obtained by the Order of Chartered Accountants and Accounting Experts of Rome, it represents a decisive step forward in resolving critical issues and should be therefore favorably received. In fact, a principle has finally been established which we now hope will be unequivocal also for those offices of the Financial Administration which until now, despite the presence of a clear regulatory dictate, remained helpless with respect to the legitimate requests of taxpayers”. That’s what he says Giovanni Calì, president of the Odcec of Rome, commenting on answer no. 6 of last November 11, 2022 of theRevenue Agency.
“Now the hope is that the document will be promptly implemented in the daily operations of the Offices, perhaps without the necessary recourse to a self-defense request, at least in cases where the Tax Administration has actively contributed to carrying out the composition procedure and has already benefited from the payments relating to its entitlements”, he underlines Dorina Casadei, vice president of the Telos Foundation, Study Center of the Orderwhich also highlights how the clarifications provided by the Revenue Agency “are also applicable to the Company Crisis and Insolvency Code in force, since the provisions in question relating to the bankruptcy arrangement have been entirely transposed into the provisions of the Code relating to the composition in the judicial liquidation”.
For a long time, in the absence of a clear practice position, the issue has generated situations of penalizing impasse for operators in the sector. “After the closure of the bankruptcy – he explains Davide Lillo, president of the Observatory of the Odcec of Rome on the services of the Revenue Agency for Members – it happens that the company that has returned to performing status becomes aware of the presence of sums entered in the register against it due to causes of a tax nature prior to the opening of the bankruptcy procedure, even if not included in the passive assets. The persistence of these entries in the register, with the return in continuity of the previously bankrupt subject, often also implies the resumption of collection activities by the Revenue Agency, with the paradoxical effect that the collection body asks the taxpayer to honor a claim that has already been extinguished. The hope is that today, with the Agency’s response, these situations will finally be overcome”.