The ruling no. 19034 of 2024: The receipt as proof of fulfillment

The recent order no. 19034 of the Court of Cassation, dated July 11, 2024, provides significant insights on the issue of the receipt as proof of payment of obligations. In this article, we will analyze the main points of the ruling, clarifying the meaning of the decision and its practical consequences for citizens and businesses.

The context of the ruling

The central issue addressed by the Court concerns the evidentiary effectiveness of receipts in the absence of specific forms. In particular, the Court emphasized that in order for a receipt to have evidentiary effectiveness, it must come from the creditor and contain the creditor's signature.

The principle of the ruling

Obligations in general - Fulfillment - Payment - Receipt - In general - Necessity of specific forms - Exclusion - Signature of the issuer - Necessity - Evidentiary effectiveness ex art. 2702 c.c.. - Case. The receipt, whose issuance is not subject to the observance of specific forms, can be contained in any written document that unequivocally certifies the fulfillment of the obligation, the amount of the sum paid, as well as the title under which the payment was made, provided that it comes from the creditor who has affixed their signature, thus being able to hold the privileged evidentiary effectiveness of a private document, according to art. 2702 c.c. (In this case, the S.C. annulled the contested ruling that had attributed evidentiary effectiveness of receipt, regarding some loan installments, to documents lacking a signature attributable to the lending bank, which, moreover, had denied them).

This principle reminds us that the issuance of the receipt does not require specific forms, but must always be accompanied by the creditor's signature. Otherwise, as highlighted by the Court, it cannot be considered valid proof of the fulfillment of the obligation.

Practical implications of the decision

The ruling of the Court of Cassation has important repercussions for those managing financial obligations, such as in the case of loan contracts. The main implications are:

  • Need for correct documentation: It is essential that every payment is accompanied by a receipt signed by the creditor.
  • Risks for debtors: The lack of a signed receipt can lead to legal disputes regarding the fulfillment of the obligation.
  • Importance of transparency: Parties must maintain clear and accessible documentation to avoid future conflicts.

Conclusions

In summary, ruling no. 19034 of 2024 teaches us that to ensure the validity of receipts as proof of payment, the creditor's signature is essential. Clarity and formality in managing obligations not only protect the rights of the parties but also prevent potential legal disputes. It is therefore advisable to pay particular attention to documentation and formalization of receipts, especially in financial matters.

Bianucci Law Firm