[et_pb_section fb_built=”1″ fullwidth=”on” _builder_version=”4.6.6″ background_color=”#b5b5b5″ use_background_color_gradient=”on” background_color_gradient_start=”rgba(196,196,196,0.84)” background_color_gradient_end=”rgba(196,196,196,0.84)” background_color_gradient_overlays_image=”on” background_image=”https:\/\/creditgroupitalia.it\/wp-content\/uploads\/2020\/04\/assistenza-tutela-legale-consulenza-recupero-crediti-credit-group-italia.jpg”][et_pb_fullwidth_post_title meta=”off” featured_image=”off” _builder_version=”4.4.5″ custom_padding=”50px||50px||true|false” title_font_size_tablet=”” title_font_size_phone=”23px” title_font_size_last_edited=”on|phone”][\/et_pb_fullwidth_post_title][\/et_pb_section][et_pb_section fb_built=”1″ custom_padding_last_edited=”on|phone” _builder_version=”4.4.3″ custom_padding_tablet=”” custom_padding_phone=”20px||||false|false”][et_pb_row _builder_version=”3.25″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” collapsed=”off”][et_pb_column type=”4_4″ _builder_version=”3.25″ custom_padding=”|||” custom_padding__hover=”|||”][et_pb_image src=”https:\/\/creditgroupitalia.it\/wp-content\/uploads\/2020\/04\/misure-urgenti-sostegno-liquidita-aziende-accesso-credito-adempimenti-fiscali-credit-group-italia.jpg” alt=”misure-urgenti-sostegno-liquidita-aziende-accesso-credito-adempimenti-fiscali-credit-group-italia” title_text=”misure-urgenti-sostegno-liquidita-aziende-accesso-credito-adempimenti-fiscali-credit-group-italia” _builder_version=”4.6.6″][\/et_pb_image][et_pb_text _builder_version=”4.6.6″ background_size=”initial” background_position=”top_left” background_repeat=”repeat”]<\/p>\n
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The decree law of 8 April 2020 n. 23 <\/strong> entitled “Urgent measures regarding access to credit and tax compliance for companies, special powers in strategic sectors, as well as interventions in the field of health and work, extension of administrative and procedural deadlines” <\/em> has envisaged a series of measures to support businesses both in terms of access to credit and urgent interventions aimed at guaranteeing business continuity in the time of Covid – 19.<\/p>\n In particular, action was taken regarding the entry into force of the Crisis Code <\/strong> and insolvency, extending it until 1 September 2021 <\/strong>.<\/p>\n By corporate crisis <\/strong> we mean those situations that normally occur with a lack of work and collections and which, in the face of the impossibility of recovering credits, make it difficult to cope with debt exposures and even current expenses.<\/p>\n Its origin derives most often from the combined provisions of both internal and external, national and\/or international causes, or relating to the particular production sector or individual company.<\/p>\n By state of insolvency <\/strong>, on the other hand, we mean that situation that prevents the company from satisfying its obligations regularly and with its own means following the lack of liquidity and credit conditions necessary for business.<\/p>\n What distinguishes the corporate crisis from insolvency is that in the first case the company manages to plan to overcome this state, on the other hand, it is difficult for the insolvent company to restore the financial equilibrium, as the costs of remediation could outweigh the value of the company.<\/p>\n And it is precisely in this context that the interventions undertaken with the D.L. 23\/2020 in which the following measures are provided, among others:<\/p>\n – Six-month deferral <\/strong> of the deadlines for fulfilling the arrangements with creditors and approved restructuring agreements expiring in the period between 23 February 2020 and 31 December 2021.<\/p>\n – In the proceedings for the approval of the arrangement with creditors and the restructuring agreements pending as of February 23, 2020, the debtor is granted the opportunity to present <\/strong>, up to the date of the hearing set for the ‘homologation, an application to the Court for the granting of a new term <\/strong> not exceeding ninety days for the filing of a new plan and a new proposed arrangement or a new restructuring agreement. – Non-prosecution until June 30, 2020 of the <\/strong> bankruptcy petitions filed before the courts.<\/p>\n – Temporary provision <\/strong> regarding the reduction of capital due to losses, through which the entrepreneur organized in corporate form is allowed to continue the business <\/strong> exempting him until 31.12 .2020 from the obligations of recapitalization, reduction of share capital, dissolution or corporate changes caused by the loss of capital.<\/p>\n It is desirable that further regulatory interventions facilitate the “horizontal” offsets between tax and social security credits and debts of different nature.<\/p>\n It will probably take some time, but the productive system of the Italian economy, made of passion, intuition and professionalism, in the past has defeated much more serious crises and wars and will also be able to overcome the situation dictated by the emergency of the Covid-19. <\/strong><\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.4.6″ background_color=”#e8e8e8″ custom_margin=”||0px||false|false” custom_padding=”||0px||false|false” top_divider_height=”70px”][et_pb_row _builder_version=”4.4.3″ custom_padding=”27px||32px||false|false”][et_pb_column type=”4_4″ _builder_version=”4.4.3″][et_pb_text _builder_version=”4.6.6″]<\/p>\n [\/et_pb_text][et_pb_code _builder_version=”4.6.6″ _module_preset=”default”]\n <\/p> Do you need further clarification? Our experts are at your disposal. <\/h3>\n
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