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PROCEDURE CONCORSUALI: NON COMPENSABILI I CREDITI DELLA MASSA FALLIMENTARE CON I DEBITI DEL FALLITO


Con la Risposta n. 302 del 28 aprile 2021 l'Agenzia delle Entrate ha ribadito che, come più volte chiarito dalla prassi, non è consentita la compensazione fra crediti o debiti verso il fallito e, rispettivamente, debiti o crediti verso la massa fallimentare. In tale situazione, infatti, le posizioni del rapporto debitorio e del rapporto creditorio sono relative a soggetti diversi (fallito e massa fallimentare) e a momenti diversi rispetto alla dichiarazione di fallimento, con conseguente illegittimità della eventuale compensazione. Di qui l'impossibilità di applicare, con riferimento ai crediti d'imposta maturati e chiesti a rimborso post-procedura, le misure di cui all'articolo 23 del d.lgs. n. 472 del 1997, ovvero quelle di cui all'articolo 28-ter del dPR n. 602 del 1973, al fine utilizzarli in compensazione con i debiti generatisi ante-procedura prima dell'apertura della procedura concorsuale. L'Agenzia Entrate peraltro ricorda che, dal giorno della dichiarazione di fallimento, nessuna azione individuale esecutiva o cautelare, anche per crediti maturati durante il fallimento, può essere iniziata o proseguita sui beni compresi nel fallimento (art. 51 L.F.). Fonte: https://www.agenziaentrate.gov.it
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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