The formal notice is signed by the liquidator Bernadette Dessalvi, appointed following the ruling of the Court of Cagliari on March 25, 2024 , which initiated the liquidation of Villaservice. The company, based in Villacidro, operated a waste disposal plant.

The target municipalities are the shareholders. At the time the procedure was opened, they were Arbus, Gonnosfanadiga, Sanluri, and Villacidro. Previously, Sardara and Guspini had also participated in the company, but later withdrew.

The dispute covers a long period: from 2010 to 2022. According to the receivership, year after year the Villaservice assembly approved, with the casting vote of the municipalities, discounted rates for the disposal of the organic fraction of urban waste. These rates were lower than those set by the Region and applied to other users. According to the receivership, these rates could not be changed at will. They were administered prices: the plant's authorization imposed equal conditions for everyone, with no preferential treatment for members.

The reduction was supposedly justified by the municipalities' forgoing potential future profits . However, according to the trustee's reconstruction, those profits were never ascertained. Indeed, management was already showing signs of difficulty.

Hence the final bill. Recalculating the contributions using the standard rates, the trusteeship estimates a shortfall of €1,885,251.40, plus VAT, for the period 2010-2023.

According to the formal notice, that sum represents a portion of the fee owed for a service actually received by the Municipalities. The amount is subject to interest as required by law, or at least interest calculated at the legal rate.
The key point is that by charging lower prices, Villaservice would have collected less than it was entitled to . This would be detrimental to the company's assets and, consequently, to its creditors.

The receivership also raises the issue of conflict of interest: the Municipalities, as shareholders, would have voted on decisions from which they derived a direct economic benefit as users of the service.

Not only that. The document also highlights the municipalities' responsibility for the management and coordination activities they exercised over the company. According to the receivership, each entity pursued its own interests, contributing to the damage suffered by Villaservice.

Then there's the Sanluri case. Between 2018 and 2022, according to the receivership, Villaservice allegedly issued credit notes and arranged refunds for €180,466.72 plus VAT. This sum is reported as unduly received and requested for reimbursement.

The formal notice is addressed to the municipalities of Arbus, Gonnosfanadiga, Guspini, Sanluri, Sardara, and Villacidro. The total claim, so far, is €1,885,251.40, plus VAT, revaluation, and interest.

Each municipality is also required to pay the remaining fees due for the service, calculated not on the discounted rates but on the ordinary ones.

Payment is subject to a limited time limit: 15 days from receipt of the deed. If payments are not received, the trustee announces possible legal action to recover the sums and protect the creditors.

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