With the Decree Law. 23 April 8 2020, gazetted, the Government has provided for the emergency measures relating to access to credit and tax compliance for businesses, the granting of special powers in the strategic sectors, and expenditures on health and work, extension of administrative and procedural terms.

In particular Articles 5, 10, 29, 36 e 37 – related to justice – anticipate that suspension of the period was extended until 11 May 2020.

1) With Article 5 It is postponed to 1 September 2021 the entry into force of the Code of Corporate and Insolvency Crisis (legislative decree 12.01.2019 n. 14).

2) With the rule contained in the article 10, the inadmissibility of all appeals is arranged and demands for the declaration of bankruptcy and the state of insolvency in accordance with Articles 15 e 195 Royal Decree 16.3.42 n. 267 and Article 3 of Legislative Decree 8 July 1999 n. 270, deposited during the period 9 March 2020 and the 30 June 2020.

3) The decree, Article 29, for the tax process, even for the parts which are constituted in judgment by traditional store stationery, the obligation of telematics notification and the electronic storage of all subsequent acts. On the verge, It must remember that, before this rule, the electronic tax process (PTT) It was obligatory only for the lawsuits filed, in first and second degree, with recourse / appeal served from 1 July 2019.
In the same article, to comma 2, it also provides that the courts, of any failure or partial payment of the unified tax, They will be able to proceed with the notification of the acts also through Pec sanctioning, in domiciled or, in case of failure of such an address, It will be notified by depositing them at the office.
Also for the tax process, according to the article 36 Decree under examination, lSuspension of terms is extended to May 11 2020.

4) Procedural time-limits on civil justice, criminal, administrative, accountant, tax and military: The article 36 of D, L. under exam, extension until the day 11 May 2020 the suspension of terms as well as arranged, article. 83, 1E ° at 2 °, of D, L. 18/2020, originally set up to 15 April 2020.

However, this provision does not apply to criminal proceedings in which the wording of Article. 304 of the Criminal Procedure Code, expire within six months to 11 May 2020.

In the administrative process are further suspended, from 16 April to 3 May 2020 included, only the terms for notification of appeals, except as provided for in Article. 54 comma 3, of the same code. The extension also applies to all of the Court of Accounts functions and activities, as listed by the D, L. 18/2020 Article 85.

5) The article 37 Decree Law, also it provides that the term of administrative procedures and the effectiveness of administrative measures expire, already set by Article 103, paragraphs 1 e 5 of D, L. 18/2020, It is extended by 15 April 2020 to 15 May 2020.