Il debito contributivo dell’impresa insolvente = The contributory debt of the insolvent company. WP C.S.D.L.E. “Massimo D’Antona”.IT – 325/2017

Marazza , Marco (2017) Il debito contributivo dell’impresa insolvente = The contributory debt of the insolvent company. WP C.S.D.L.E. “Massimo D’Antona”.IT – 325/2017. [Policy Paper]

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Abstract

The essay is devoted to the new discipline of the treatment of pensione contributory debts in the corporate insolvency proceedings, in force since January 1, 2017 (Article 182, ter, bankruptcy law). The paper, taking into account all the social security provisions relevant to this issue, focuses in particular on the public nature of the agreement with the social security institutions; on the debt reduction criteria and on the margins of discretion of the social security institution in deciding whether to accept or not the agreement.

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