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Il 15 giugno 2024 è stato pubblicato in Gazzetta Ufficiale n. 139 (Suppl. Ordinario n. 24) il decreto del Ministero dell’Economia e delle Finanze 14 giugno 2024 recante “Approvazione della metodologia relativa al concordato preventivo biennale”.
Con la pubblicazione in Gazzetta Ufficiale del D.Lgs. 13/2024, è stata data attuazione alla Legge delega per la Riforma fiscale (L. 111/2023) in materia di accertamento tributario, nel cui ambito è compresa l’introduzione del concordato preventivo biennale.