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AVVISO DI ACCERTAMENTO E PROCEDURA FALLIMENTARE: CHIARIMENTI DALLA CASSAZIONE


Non occorre allegare al curatore il processo verbale già notificato al fallito "in bonis," in virtù della presunzione di conoscenza prevista dalla legge fallimentare. Con Ordinanza n. 25564 pubblicata il 18 settembre 2025 la Corte di Cassazione, Sezione V Civile, si è espressa in tema di motivazione dell?"avviso di accertamento richiamando il principio di diritto secondo cui, qualora il processo verbale di constatazione presupposto sia stato ricevuto dal fallito quando era "in bonis", non è necessario che l?"atto impositivo successivamente notificato al curatore rechi in allegato il suddetto processo verbale o ne riproduca il contenuto essenziale; e ciò perchè l?"obbligo di consegna al curatore della documentazione amministrativa dell?"impresa sottoposta a procedura concorsuale (art. 88, comma 1, L.F.) consente di ritenere, con presunzione "iuris tantum", che anche il verbale di constatazione notificato all?"imprenditore prima della dichiarazione di fallimento sia pervenuto nella disponibilità del predetto organo fallimentare e sia stato dallo stesso conosciuto. Fonte: https://www.cortedicassazione.it
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  • 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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Dove siamo

Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

ODC TRENTO

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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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