Sale of VAT credits requested for refund (tax years 2022, 2023, 2024 and 2025)

The lot concerns the sale, as a single package 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 Tax Authorities and requested for refund in the annual VAT returns listed below, together with accrued and accruing interest and all related ancillary rights and claims:
Tax year (as shown in the table attached to the notice of sale)

For each of the aforementioned refunds, the Italian Revenue Agency – Ancona Provincial Directorate, Ancona Local Office, has commenced an investigation, requesting documentation to verify entitlement to the credit. The bankruptcy estate has responded to those requests. As of the date of this notice, the refunds have not been paid.