Autore
Sudiero, Fabrizio

Titolo
La responsabilità del «creditore pubblico qualificato» nell’aggravamento del dissesto
Periodico
Osservatorio del diritto civile e commerciale
Anno: 2025 - Fascicolo: 2 - Pagina iniziale: 297 - Pagina finale: 326

The essay examines the liability of the «qualified public creditor» (Agenzia delle Entrate, Agenzia delle entrate – Riscossione, INPS, INAIL) for aggravating a company’s distress, in light of the duty of «insolvency-law good faith» (art. 4 CCII) and the early-warning reporting obligation (art. 25-novies CCII). After tracing the shift from an adversarial to a relational, cooperative creditor-debtor model, the author identifies business continuity and the best-interest-of-creditors test as benchmarks for assessing creditor conduct. Two macro-areas of wrongdoing are outlined: (I) artificially keeping the business alive through unwarranted subsidies or installment plans, or through inactivity in enforcing claims; (II) abuse of credit rights, including refusal to grant measures that are due, disproportionate enforcement (e.g., excessive liens), and failure to participate or adhere to non-prejudicial restructuring paths.



SICI: 2281-2628(2025)2<297:LRD«PQ>2.0.ZU;2-B
Testo completo: https://www.rivisteweb.it/download/article/10.4478/119064
Testo completo alternativo: https://www.rivisteweb.it/doi/10.4478/119064

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