Can a preventive agreement and prior tax assessment be done?

If a company enters into an arrangement with creditors, are tax assessments prior to the date of acceptance of the agreement precluded? The Court of Cassation provides an answer to this question.
Here is what he established regarding the assessment of previous tax debts in the event of a composition with creditors.
The composition with creditors in the business crisis The composition with creditors is a judicial measure aimed at settling the business crisis, and in particular at stipulating an agreement with the creditors, which provides for a repayment plan.
The repayment plan can be diversified and is studied on a case-by-case basis based on the situation of the individual company.
This is not the place to determine which choices can be implemented.
In the context of the composition with creditors procedure, Ordinance no.
takes on particular importance.
6538 of 8 March 2024 of the Court of Cassation as it specifies that the composition with creditors in the context of a corporate crisis situation is not an obstacle either to the assessment of previous tax credits through registration on the roll and issuance of the tax assessment, nor to the imposition of pecuniary sanctions and accessories, accrued up to that moment.
The Court of Cassation further specifies that this assessment is indeed a necessary act as the Revenue Agency is also a creditor within these procedures and consequently in order to participate in the insolvency procedure it must determine its credit and the only way to do this is to ascertain the tax credits accrued.
In order for this assessment to be carried out, it is only necessary that the tax conditions and the violations from which the sanctions derive have been put in place prior to the insolvency proceedings.
The insolvency procedure in turn cannot be considered a hypothesis of force majeure extinguishing the obligation.
In the case in question the company had had access to an agreed installment plan from which it had lapsed due to non-compliance.
Consequently, the taxpayer is required to pay taxes, interest and penalties due following failure to pay the declared sums.
Considering that the sanctions accrued before the insolvency procedure of composition with creditors, they are also due.
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