Anche le imprese in difficoltà possono ottenere l’attestazione di qualificazione per partecipare alle gare pubbliche anche se non hanno il requisito del patrimonio netto di valore positivo, lo specifica ANAC con un comunicato del Presidente del 18 maggio 2022.
In particolare, con tale comunicato si forniscono indicazioni in merito alla derogabilità del requisito del “patrimonio netto di valore positivo” previsto dall’art. 79, comma 2, lett. c), del D.P.R. n. 207/2010, in presenza di disposizioni legislative di favore che consentano, per le imprese che versano in particolari condizioni, la temporanea disapplicazione delle norme codicistiche in tema di ricapitalizzazione, nonché di efficacia delle cause di scioglimento.
Il Comunicato fa seguito all’analisi di ANAC sulle disposizioni normative correlate al sisma del 2016 (D.L. n.189/2016, convertito con modificazioni dalla legge n. 229/2016) e alla pandemia da Covid-19 (D.L. n. 23/2020, convertito dalla legge n. 40/2020), che hanno attuato lo stesso meccanismo per scongiurare conseguenze dannose per le imprese, ovvero la temporanea sospensione dell’applicazione delle norme del codice civile che disciplinano la ricapitalizzazione delle perdite di esercizio e lo scioglimento della società.
Come ha spiegato il Presidente di Anac, la ratio legis sottesa alla disciplina emergenziale del 2016 e del 2020 coincide con la finalità di consentire alle imprese che si trovano in difficoltà – non per motivi di tipo “strutturale” ma per ragioni eccezionali e imprevedibili (quali il sisma o la pandemia da Covid-19) – di proseguire l’attività, derogando agli obblighi ordinariamente previsti dal codice civile.
Per un maggiore approfondimento si rinvia al comunicato del Presidente
Comunicato-del-Presidente-del-18-maggio-2022_deroga-patrimonio-netto_2
54 commenti su “Attestazioni SOA, deroga del patrimonio netto positivo per le imprese in difficoltà”
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