{"id":5148,"date":"2026-04-30T13:53:15","date_gmt":"2026-04-30T11:53:15","guid":{"rendered":"https:\/\/www.crccdlex.com\/?p=5148"},"modified":"2026-04-30T17:54:52","modified_gmt":"2026-04-30T15:54:52","slug":"newsletter-april-2026-pt-2-restructuring-and-insolvency-proceedings","status":"publish","type":"post","link":"https:\/\/www.crccdlex.com\/en\/newsletter-april-2026-pt-2-restructuring-and-insolvency-proceedings\/","title":{"rendered":"Newsletter April 2026 (pt. 2): Restructuring and Insolvency proceedings"},"content":{"rendered":"<h4>Italian Tax Authority: draft interpretative circular on the <em>CCII<\/em> open for consultation<\/h4>\n<p>On 15 April 2026, the Italian Tax Authority (<em>Agenzia delle Entrate<\/em>) published for consultation a draft circular on the amendments introduced by Legislative Decree No. 14\/2019 (the <em>Codice della crisi di impresa e dell\u2019insolvenza<\/em> \u2014 the \u201c<strong>CCII<\/strong><strong>\u201d<\/strong>).<\/p>\n<p>The circular provides the first interpretative clarifications on the aspects involving the Italian Tax Authority in the institutes governed by the CCII, with particular reference to the provisions concerning the negotiated composition of crisis (<em>composizione negoziata della crisi<\/em>) (Title II \u2014 Chapter I), the simplified composition (<em>concordato semplificato<\/em>) (Art. 25-sexies), the restructuring plan subject to judicial confirmation (<em>piano di ristrutturazione soggetto ad omologazione<\/em>) (Art. 64-<em>bis<\/em>) and corporate groups (Title VI).<\/p>\n<p>Among the most significant aspects, the circular clarifies: (i) the possibility of reducing VAT in the settlement agreement in the context of the negotiated composition of crisis; (ii) the definition of the tax liabilities subject to tax settlement (<em>transazione fiscale<\/em>); (iii) the time limits for the conclusion of negotiations; (iv) the procedures for submitting proposals for partial or deferred payment of taxes and social security contributions; (v) the rate of interest applicable to tax debts; (vi) the management of the Tribunal\u2019s voting window, with a view to ensuring that the Italian Tax Authority has adequate time for an informed assessment of the proposal; and (vii) the scope of applicability of deferred payment.<\/p>\n<p>The <a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/d\/guest\/circolare-bozza-in-consultazione-da-ripubblicare\">consultation<\/a> will remain open until 20 May 2026.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Italian Tax Authority: draft interpretative circular on the CCII open  [&#8230;]<\/p>\n","protected":false},"author":3,"featured_media":124,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[71],"tags":[],"crccd-news":[158],"class_list":["post-5148","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-crccd-news","crccd-news-restructuring-insolvency"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Newsletter April 2026 (pt. 2): Restructuring and Insolvency proceedings - Cappelli Riolo Calderaro Crisostomo Del Din &amp; Partners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.crccdlex.com\/en\/newsletter-april-2026-pt-2-restructuring-and-insolvency-proceedings\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Newsletter April 2026 (pt. 2): Restructuring and Insolvency proceedings - Cappelli Riolo Calderaro Crisostomo Del Din &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"Italian Tax Authority: draft interpretative circular on the CCII open [...]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.crccdlex.com\/en\/newsletter-april-2026-pt-2-restructuring-and-insolvency-proceedings\/\" \/>\n<meta property=\"og:site_name\" content=\"Cappelli Riolo Calderaro Crisostomo Del Din &amp; Partners\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-30T11:53:15+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-30T15:54:52+00:00\" \/>\n<meta name=\"author\" content=\"Francesca Bellecci\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Francesca Bellecci\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.crccdlex.com\\\/en\\\/newsletter-april-2026-pt-2-restructuring-and-insolvency-proceedings\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.crccdlex.com\\\/en\\\/newsletter-april-2026-pt-2-restructuring-and-insolvency-proceedings\\\/\"},\"author\":{\"name\":\"Francesca Bellecci\",\"@id\":\"https:\\\/\\\/www.crccdlex.com\\\/en\\\/#\\\/schema\\\/person\\\/20504d1fbd7230310fc3268370ee6ef2\"},\"headline\":\"Newsletter April 2026 (pt. 2): Restructuring and Insolvency proceedings\",\"datePublished\":\"2026-04-30T11:53:15+00:00\",\"dateModified\":\"2026-04-30T15:54:52+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.crccdlex.com\\\/en\\\/newsletter-april-2026-pt-2-restructuring-and-insolvency-proceedings\\\/\"},\"wordCount\":243,\"image\":{\"@id\":\"https:\\\/\\\/www.crccdlex.com\\\/en\\\/newsletter-april-2026-pt-2-restructuring-and-insolvency-proceedings\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.crccdlex.com\\\/wp-content\\\/uploads\\\/CRCCD-NEWS-Newsletter.svg\",\"articleSection\":[\"CRCCD News\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.crccdlex.com\\\/en\\\/newsletter-april-2026-pt-2-restructuring-and-insolvency-proceedings\\\/\",\"url\":\"https:\\\/\\\/www.crccdlex.com\\\/en\\\/newsletter-april-2026-pt-2-restructuring-and-insolvency-proceedings\\\/\",\"name\":\"Newsletter April 2026 (pt. 2): Restructuring and Insolvency proceedings - Cappelli Riolo Calderaro Crisostomo Del Din &amp; 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