Crediti prededucibili "privilegiati"?

Recently, the institution of pre-deduction has faced an important evolution. Originally identified with so-called “debts of the mass,” it has been increasingly used for debts acquired by the entrepreneur in order to avoid judicial liquidation and overcome the crisis. The change records a certain shift in its function. Today, pre-deduction can be said to meet a relevant need for protection regardless of the conduct of proceedings. This finds a coherent explanation where the institution is understood, rather than as a substantive attribute of the claim in the manner of a super-privilege, as a subsequent and dynamic manifestation of an allocation of resources to the company in crisis. In light of this clarification, the interpretative problems posed by the discipline of pre-deduction of so-called “new” finance and professional services in the context of the composition with creditors should be addressed