Certifying a plan as a going concern is not always a special difficulty activity within the meaning of Article 2236 of the Italian Civil Code.

The activity of certifying a plan pursuant to art. 161, paragraph 3, of the Italian bankruptcy law, does not in itself constitute an activity of special complexity. In order to invoke the lighter liability regime referred to in Article 2236 of the Italian Civil Code, the certifier must prove the specific technical problems that made its activity of special complexity.

L’attività di attestazione di un piano in continuità aziendale non può presumersi prestazione di “speciale difficoltà” scriminante ai sensi dell’art. 2236 c.c.