Le modifiche normative sull’ammissione, effetti e provvedimenti immediati

Il D.L. 83/2015, entrato in vigore il 27/06/2015, convertito nella L. 132/2015 (pubblicata in G.U. n. 192 del 20/08/2015) ha previsto modifiche alla disciplina del concordato preventivo con particolare riguardo ai presupposti di ammissione, comunicazioni, proposta del debitore e creditore/i, discussione e approvazione, chiusura e esecuzione; modifica del termine di convocazione dei creditori; consegna delle scritture contabili e fiscali; proposte concorrenti di uno o più creditori; introduzione del nuovo istituto delle offerte concorrenti al fine di aprire alla concorrenza nel concordato preventivo.


Altro presupposto per l’ammissione e domanda e proposta (con decorrenza dal 21/08/2015).

È previsto un ulteriore presupposto per l'ammissione alla procedura di concordato preventivo, di cui all’art. 160 della legge fallimentare, che è quello del pagamento di almeno il 20% dell'ammontare dei crediti chirografari. Tale disposizione non si applica al concordato con continuità aziendale di cui all'articolo 186‐bis.

L’articolo 161 della legge fallimentare è stato interessato da due modifiche aventi decorrenza dal 21/08/2015:

  1. La proposta di concordato del debitore deve, in ogni caso, indicare l'utilità specificamente individuata ed economicamente valutabile che il proponente si obbliga ad assicurare a ciascun creditore.
  2. La domanda di concordato è comunicata al pubblico ministero ed è pubblicata, a cura del cancelliere, nel registro delle imprese entro il giorno successivo al deposito in cancelleria. Al pubblico ministero è trasmessa altresì copia degli atti e documenti depositati a norma del secondo e del terzo comma, nonché copia della relazione del commissario giudiziale prevista dall'articolo 172.

Convocazione dei creditori e consegna scritture contabili e fiscali (con decorrenza dal 21/08/2015).

Tra le modifiche normative si segnala quella relativa alla convocazione dei creditori dopo l’apertura, con decreto del tribunale, della procedura di concordato preventivo. È previsto, rispetto alla normativa previgente, che la convocazione dei creditori avvenga non più entro 30 giorni ma entro 120 giorni dalla data del provvedimento.

In merito all’ammissione alla procedura di cui all’art. 163 della legge fallimentare, il D.L. 83/2015, in sede di conversione in legge, ha aggiunto al comma 2 il numero 4-bis che dispone che il tribunale ordini al ricorrente di consegnare al commissario giudiziale entro sette giorni copia informatica o su supporto analogico delle scritture contabili e fiscali obbligatorie.


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