Profili di criticità concorsuali e tributari della liquidazione del credito IVA

The registration to the tax roll of a VAT credit that has been indicated in a tax return, although having been carried-over from a previous year in which the tax return was not filed, does not entitle the financial administration to file claims into the bankruptcy procedure in cases where this credit has not been used. In addition to this criticality on the bankruptcy level, the use in such cases of the formal liquidation procedure with consequent registration in the tax roll also causes problems in the tax area and would deserve to be replaced with more appropriate procedures