Recently, the Court of Cassation issued Order No. 15533 of June 4, 2024, which addresses a matter of great importance for legal professionals: the application of the unified contribution for appeals against bankruptcy judgments. The decision in question clearly establishes that appeals filed pursuant to Art. 18 of the Bankruptcy Law are not exempt from the payment of this contribution, with significant consequences for appellants.
The reference to Article 10 of Presidential Decree No. 115 of 2002 is central to the Court's ruling. This article sets out the categories of appeals exempt from the unified contribution. However, the Cassation Court clarified that the appeal in question does not fall within these categories, thus leading to a doubling of the contribution in case of rejection of the appeal. An aspect to consider is that this interpretation is consistent with previous case law, as demonstrated by judgments No. 26981 and No. 35254 of 2023.
The Court's decision has several practical implications:
(APPEAL FOR) - IN GENERAL Appeal ex Art. 18 Bankruptcy Law - Exemption from unified contribution - Exclusion - Rejection of appeal - Doubling of unified contribution. An appeal against a bankruptcy judgment pursuant to Art. 18 Bankruptcy Law does not fall among those exempted, under Art. 10 of Presidential Decree No. 115 of 2002, from the payment of the unified contribution. Therefore, in the event of rejection of said appeal, the doubling of the contribution itself is due.
In conclusion, Order No. 15533 of 2024 represents an important clarification regarding the unified contribution for appeals against bankruptcy judgments. Lawyers and their clients must be well-informed about the financial implications of such appeals. This judgment, therefore, not only clarifies the position of Italian jurisprudence but also invites broader reflection on the management of legal costs within the context of bankruptcy proceedings.