La responsabilità del «creditore pubblico qualificato» nell’aggravamento del dissesto

The essay examines the liability of the «qualified public creditor» (Agenzia delle Entrate, Agenzia delle entrate - Riscossione, INPS, INAIL) for aggravating a company's distress, in light of the duty of «insolvency-law good faith» (art. 4 CCII) and the early-warning reporting obligation (art. 25-novies CCII). After tracing the shift from an adversarial to a relational, cooperative creditor-debtor model, the author identifies business continuity and the best-interest-of-creditors test as benchmarks for assessing creditor conduct. Two macro-areas of wrongdoing are outlined: (i) artificially keeping the business alive through unwarranted subsidies or installment plans, or through inactivity in enforcing claims; (ii) abuse of credit rights, including refusal to grant measures that are due, disproportionate enforcement (e.g., excessive liens), and failure to participate or adhere to non-prejudicial restructuring paths.