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The trial succession of Agenzia delle entrate-riscossione

  • 27/08/2018

Article 1, paragraph 1, D.L. no. 193/2016, ordered the cancellation of the companies related to Equitalia Group from the register “Registro delle Imprese”, starting from 1st July 2017. Art. 3 of the same decree provides the universal succession, in favor of the Agenzia delle entrate-Riscossione, in every legal relationship that belonged to the companies of the Equitalia Group

The Court of Cassation, sec. V, with Order no. 15869 of 15.6.2018, clarified that this situation does not integrate a “succession in the process” pursuant to art. 110 of the Italian Civil Procedural Code, but a “succession in the controversial legal relationships” pursuant to art. 111. In fact, due to the "disposal" of the party, a legal entity has been identified by the law as recipient of the transfer of functions, previously attributed to the same party.

It follows that pending judgments continue regularly, without the need for any interruption.

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