1 PREMISE
Article 18 of Decree-Law No. 73 of May 25, 2021 (known as the “Sostegni-bis Decree,” or “Decree-Law 73/2021” for short), converted with amendments by Law No. 106 of July 23, 2021, No. 106, introduced substantial changes to the rules governing reductions in VAT taxable amounts or tax due, pursuant to Article 26 of Presidential Decree No. 633/72, stipulating that, in the event of non-payment of the consideration related to insolvency proceedings, it is no longer necessary to wait for the conclusion of such proceedings.