Lot 1
VAT and IRES credit transfer
Photo gallery
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Minimum raise: 1000 €
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Bid placing deadline: 08/05/202512:00CET
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Auction opens: 12/05/202515:00CET
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Closing date: 12/05/202517:00CET
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Current lot price: Updating price... € 21.070+ 3% BP
- Experiment n°1
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- Bids: 0
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Category:
Other - No. of visits: 331

Lot Description
Creditors Agreement no. 30/2013 Court of Rovigo
Sale in compliance with art 107 co.1 L.F.
On 12/05/2025 from 15:00 to 17:00 the sale will be held, through a competitive procedure, on the portal www.industrialdiscount.it, of the following asset:
SINGLE LOT – AUCTION 8783
Pro-soluto transfer of the following tax credits:
- VAT CREDIT - The presumed collectable VAT credit subject to reimbursement is currently quantifiable at €32,359.00 (€180,466.00 VAT credit – €148,107.00 pre-bankruptcy VAT credit offsettable with pending charges = €32,359.00);
- IRES CREDIT - the IRES credit relating to the entire "bankruptcy period", estimated to date at approximately €11,500.00 (the sum corresponds to the total withholding taxes applied on the active bank interest accrued - to date - on the current accounts registered in the name of the bankruptcy procedure).
· Auction starting price: €21,070.00
· Minimum increase in the tender €1,000.00
It should be noted that pursuant to art. 106 of Legislative Decree 385/93 (TUB) and arts. 2 and 3 of Ministerial Decree 53/2015, the transaction in question (purchase of credits for consideration) constitutes an activity reserved for authorized financial intermediaries supervised by the Bank of Italy and therefore for Banks and Financial Intermediaries registered in the Single Register referred to in the aforementioned art. 106 of the TUB. Participation in the auction will therefore be reserved only to these entities.
The above descriptions are provided for information purposes only; any interested parties may personally verify the relevant documentation by requesting to be able to directly view what is useful for the purposes of formulating the offer under their own responsibility, by accessing the documents and collecting the necessary information at www.industrialdiscount.it, so that the offers presented have their evaluation basis in these checks.
In order to participate in the auction it is necessary to register on the website www.industrialdiscount.it following the instructions indicated therein and also send your irrevocable purchase offer no later than 12.00 on 08/05/2025- by registered letter with acknowledgment of receipt or by hand to be delivered without fail to the abilio S.p.A in via G. Galilei n. 6, 48018 Faenza (RA). For the purposes of the validity of the offer, the date and time indicated in the acknowledgment of receipt will prevail.
- by pec communication to the address asset.om@pec.abilio.com. It should be noted that, in case of sending the offer by certified email, the documentation sent as an attachment and contained within the certified email message must necessarily be signed with a digital signature.
On 09/05/2025 at 2.00 pm at the abilio S.p.A. in via G. Galilei n. 6, 48018 Faenza (RA), the envelopes will be opened.
abilio will take care of setting up and managing a Virtual Data Room capable of uploading confidential documents relating to the goods for sale. The Data Room is designed to allow those interested in the purchase of the compendium for sale, access to information relating to the assignment of credits. This access will be allowed only after signing a non-disclosure agreement, to be sent, signed and accompanied by the required documents, to the certified e-mail address of abilio.
For this purpose, interested parties must send a request via certified email to asset.om@pec.abilio.com.
For more information download:
- Notice of sale
- Form A
- NDA
- VDR authorization
Sale documentation
Some documents may not be optimized for accessibility
Lot Details
- Closing date:12-05-2025 17:00:00
- VAT:Details in sales notice
- Buyers Premium: 3% BP
- Payment: Read the sales notice
- Inspection date: Upon appointment
- Payment method: Bank Transfer
- Collection:Read the sales notice
Location
- Country:IT
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