Auction 9585

Assignment of credits claimed against the Treasury deriving from building bonuses

Auction single

N° Lots

Intellectual properties

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Sale Type: Auction single
Bid placing deadline: 11/11/2025

12:00
CET
Auction opens: 12/11/2025

11:00
CET
Auction ends: Closed 12-11-2025

Auction Description

VERONA COURT

JUDICIAL LIQUIDATION REGISTERED BY REGISTERED RULES 96/2024

The undersigned, Attorney Bruno Piazzola and Dr. Stefania Perna, trustees of judicial liquidation no. 96/2024, declared by the Court of Verona with a ruling dated June 28, 2024, Delegated Judge Dr. Pier Paolo Lanni, having seen the authorization order of the Judicial Court dated October 7, 2025.

WHEREAS

- the Procedure has received an irrevocable purchase offer in the amount of €1,199,731.16 for Lot No. 2, described in more detail below;

- the Procedure intends to launch a trial sale, setting the purchase offer received as the starting price for Lot No. 2, the terms of which are governed by this Notice of Sale;

- The bidder who submitted the starting bid for Lot No. 2 is still required to register for the auction and participate in the auction according to the instructions in this Notice of Sale.

NOTICE

that on November 12, 2025, starting at 11:00 a.m., the asynchronous sale of the following credits will take place on the portal www.venditegiudiziarieitalia.it, under the conditions described below:

Credits claimed by the Procedure against the Treasury arising from building bonuses with tax codes 7712 - 7716 for traceable credits, and codes 6922 - 7712 - 7716 for non-traceable credits, with reference years from 2025 to 2033 and from 2025 to 2032, respectively. It is specified that this is a non-recourse transfer of tax credits "transferable to anyone and then three times to qualified entities," as listed below and grouped by lot.

LOT NO. 1 - AUCTION NO. 9585 including only traceable credits for the year 2025

Starting bid equal to 25% of the total nominal value of €582,612.40:

Starting bid €145,653.00 - Minimum bid accepted: €145,653.00

Minimum increase: €10,000.00

LOT NO. 2 - AUCTION NO. 9585 including traceable credits with years of use from 2025 to 2033

Starting bid equal to 25% of the total nominal value of €4,798,924.60:

Starting bid €1,199,731.00 - Minimum bid accepted: € 1,199,731.00

Minimum bid increase: €10,000.00

LOT NO. 3 - AUCTION NO. 9585 including untraceable credits for the year 2025 only

Starting bid equal to 25% of the total nominal value of €16,829.25:

Starting bid €4,207.00 - Minimum bid accepted: €4,207.00

Minimum bid increase: €5,000.00

LOT NO. 4 - AUCTION NO. 9585 including untraceable credits for the years 2025 to 2032

Starting bid equal to 25% of the total nominal value of €134,331.30:

Starting bid €33,583.00 - Minimum bid Accepted bid: €33,583.00

Minimum raise: €5,000.00

Abilio S.p.A. will set up and manage a Virtual Data Room for uploading confidential documents relating to the credits offered for sale. The Data Room allows access to additional documentation beyond that uploaded to the www.industrialdiscount.it portal to those interested in purchasing the lots offered for sale. This access will be granted only upon signing a non-disclosure agreement, which must be sent, signed and accompanied by the requested documents, to Abilio S.p.A.'s certified email address, or by sending a request via certified email to asset.om@pec.abilio.com.

Regarding traceable credits, the award of LOT No. 2 will be considered to take precedence over the award of Lot No. 1, which must therefore be considered conditional. If LOT No. 2 is awarded, any award for LOT No. 1 will be deemed invalid.

Regarding untraceable credits, the award for LOT No. 4 will be considered to have priority over the award for Lot No. 3, which must therefore be considered conditional. If LOT No. 4 is awarded, any award for LOT No. 3 will be deemed invalid.

ASYNCHRONOUS ELECTRONIC SALE PROCEDURE

(option to receive electronic bids, pursuant to Article 24 of Ministerial Decree 32/2015)

on the portal www.venditegiudiziarieitalia.it

Electronic purchase offers must be received by the bidders no later than 12:00 noon on November 11, 2025, by sending them to the Ministry's certified email address offertapvp.dgsia@giustiziacert.it, using only the pre-filled form available on the ministry portal http://venditepubbliche.giustizia.it.

The asynchronous auction will take place on the website www.venditegiudiziarieitalia.it on November 12, 2025, at 11:00 a.m. and will last two hours, unless further bids are submitted.

The link to the auction page is below.

Asta 9585 lotto 1- Vendite Giudiziarie Italia

Asta 9585 lotto 2- Vendite Giudiziarie Italia

Asta 9585 lotto 3- Vendite Giudiziarie Italia

Asta 9585 lotto 4- Vendite Giudiziarie Italia