Analysis of Judgment Cass. pen. no. 631 of 2025: Fraudulent Bankruptcy and False Accounting

The judgment of the Court of Cassation no. 631 of 2025 represents an important intervention on the subject of fraudulent bankruptcy and false corporate communications. In particular, the case concerns the directors of a bankrupt company, convicted for fraudulent transactions and false communications, and offers food for thought on how jurisprudence interprets and applies the rules on corporate crimes.

Context of the Judgment

The case examined by the Court refers to A.A. and B.B., directors of Tecno Pavimarche Due Srl, convicted of improper bankruptcy and false accounting. The Court of Appeal of Ancona had confirmed the conviction, but the Court of Cassation partially annulled the judgment, highlighting a series of legal and motivational issues.

The Court of Cassation highlighted that the crime of false accounting is absorbed into fraudulent bankruptcy, requiring a correct interpretation of the applicable rules.

Main Legal Aspects

• Absorption of Crimes: The Court of Cassation clarified that, once bankruptcy is declared, the act of false accounting is absorbed into the crime of fraudulent bankruptcy, as the latter includes the constituent element of the former.
• Causal Link: The judges observed that the Court of Appeal had not adequately considered the causal link between the fraudulent transactions and the worsening of the insolvency, a fundamental element for the configuration of the bankruptcy offense.
• Subjective Elements: The judgment highlights the importance of evaluating the subjective element, i.e., the intent to cause insolvency, which must be proven and not merely presumed.

Conclusions

Judgment no. 631 of 2025 represents a clear example of how the Court of Cassation works to ensure a coherent and rigorous interpretation of criminal law in the corporate sphere. The distinction between different crimes and the need for clear and logical reasoning are crucial aspects in criminal law, especially in the context of corporate operations. Directors must pay particular attention to their conduct, as even seemingly innocuous actions can have significant legal consequences.