Bankruptcy does not interrupt the Cassation proceedings
In the event of bankruptcy, the trial usually stops automatically and procedural legitimacy is transferred to the liquidator pursuant to the bankruptcy law (art. 43, R.d. 262/42).
The procedural effects of bankruptcy are different, however, depending on the type of proceedings undertaken.
In particular, while in the proceedings on the merits the judgement is interrupted and the parties must resume the case within a mandatory time limit, this does not happen in the judgement before the Court of Cassation.
Dario Augello and Gabriella De Mattia discussed this issue in the article “Bankruptcy does not interrupt the Cassation proceedings” on Eutekne.
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Practice Areas
Tax litigation
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Pubblication date
19.01.22