Assignment of VAT credits claimed for refund (tax years 2022, 2023, 2024 and 2025)

The lot concerns the assignment, as a single block and without recourse, of the VAT credits held by the bankrupt company G.I. & E. S.p.A. (Tax Code/VAT No. 02282870423, with registered office in Osimo (AN), Via di Jesi No. 162) against the Treasury and claimed for refund in the annual VAT returns listed below, together with accrued and accruing interest and any related ancillary rights, entitlements and claims:
Tax year (as per the table attached to the notice of sale)

For each of the aforementioned refunds, the Revenue Agency – Ancona Provincial Directorate, Ancona Territorial Office, has initiated an assessment procedure, requesting documentation to verify entitlement to the credit. The insolvency proceedings have responded to these requests. As of the date of this notice, the refunds have not been paid.