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.











