Transfer of VAT credit accrued and in the process of accruing, as resulting from the VAT returns that will be prepared and transmitted to the Revenue Agency by the Procedure (subject to a request for reimbursement in accordance with the law), currently conceivable in an amount between 441,968.77 euro (including the VAT credit already accrued or in the process of accruing on the basis of settlements already ordered by the Court/Delegated Judge, equal to € 243,703.64, and the estimate of the balance of the liquidator's compensation calculated at the minimum values referred to in the Ministerial Decree. 30/2012 on the basis of the assets realized and the liabilities ascertained, net of the advance payment already paid, equal to 198,265.13 euros) and 594,288.91 euro (estimate determined within the limits of the current capacity of the Bankruptcy assets), with option for the bidder to submit bids at a lower amount.