On 17 May 2026, the Italian Supreme Court issued decision No. 14605/2026 concerning the burden of proof of bulk assignment of receivables pursuant to Article 58 of the Legislative Decree No. 385/1993 (the TUB). The Court confirmed that, in case the assigned debtor disputes the existence or perfection of the assignment of receivables, the publication of the notice of the assignment on the Gazzetta Ufficiale pursuant to Article 58 TUB (the Notice) is not sufficient to prove that the assignment agreement was duly executed and perfected. The judge shall instead carry out a comprehensive factual assessment of all available evidence, within which the Notice may only serve as indirect proof of the execution and perfection of the assignment, especially when the Notice has been published at the initiative of the assignor.
Newsletter n. 119 – June 2026
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