The crime of documentary bankruptcy plays a central role in protecting the transparency and correctness of business management in a situation of insolvency. It is part of the broader system of bankruptcy crimes and is closely connected to the commercial entrepreneur's obligation to keep accounting records..
The crime of bankruptcy constitutes the central nucleus of the bankruptcy criminal discipline in the Italian system and is governed by the bankruptcy law of the 1942, which provides for a plurality of figures aimed at protecting the integrity of the assets of the insolvent entrepreneur and the Pari convening Creditorum. The main types are ...
The three different hypotheses of the fraudulent bankruptcy crime are currently governed by a single provision: art. 216 of bankruptcy law. He commits this crime the failed entrepreneur who, before the intervention of the bankruptcy sentence, has distracted, hidden, unfortunate, destroyed or dissipated in whole or in part ...
Bankruptcy is a legal concept that refers to the situation in which a person or company is unable to meet its financial and credit obligations. In general terms, bankruptcy involves the inability to pay debts when due, which can....
L’art. 216, co.1, nr. 2 l.f. “envisages two alternative cases: that of theft or destruction of books and other accounting records; that of keeping accounts in such a way as to make it impossible to reconstruct the movement of the bankrupt's business and assets". To certain....
The hypothesis of failure to keep accounting records can fall within the scope of documentary bankruptcy, but only if it is ascertained that the purpose of the omission was to cause harm to creditors, given that otherwise it would be impossible to distinguish this case from that one, similar from a material point of view, Preview...
The aggravation of the instability punished by art. 217, co. 1, n. 4, The aggravation of the instability punished by art, it must consist in deterioration, The aggravation of the instability punished by art, The aggravation of the instability punished by art. The psychological element of gross negligence can be inferred not on the basis of mere ....
On the subject of bankruptcy crimes, art. 216, co. 1, n. 2, L.F. it sets up two distinct hypotheses of fraudulent documentary bankruptcy. The first consists in subtraction, destruction or falsification of the scriptures and is characterized by the specific intent to procure an unjust for himself or others ...
On the subject of bankruptcy crimes, art. 216, co. 1, n. 2, L.F. it sets up two distinct hypotheses of fraudulent documentary bankruptcy. The first consists in subtraction, destruction or falsification of the scriptures and is characterized by the specific intent to procure an unjust for himself or others ...
On the subject of fraudulent asset bankruptcy, if the fact refers to relationships between companies belonging to the same group, the offense must be considered non-existent only if the indirect benefits for the bankrupt company prove capable of effectively compensating for the immediately negative effects and are ...