Commentary on the Judgment of the Supreme Court Criminal Section No. 34979 of 2020: Reflections on Liabilities in Cases of Fraudulent Bankruptcy

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2012 reform 2018 41-bis A.A. abbreviated trial abnormal act abuse abuse of office abuse of power abusive occupation abusive practice accessory penalties accidents accountability accountant accounting accounting records acquittal act of property disposition active repentance administrative liability administrative sanctions administrator liability administrators adversarial system aggravated fraud aggravated homicide aggravating factor aggravating factors aiding and abetting alternative measures ancillary penalties annulment annulment without referral anti-mafia law antisemitism apology of fascism appeal Appeal to the Supreme Court appointment of defense counsel archiving armed conflict arrest art. 452-bis article 127 article 133 of the penal code article 41-bis asset liability asset protection assistance attempted murder Attorney General attribution authority of the Prefect Awareness backdating banking law bankruptcy bankruptcy fraud bankruptcy law bankruptcy offenses bankruptcy trustee betting beyond a reasonable doubt bid rigging board of auditors building abuse building bonuses building law building offenses burden of pleading burden of proof C.A. 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minors Cosa Nostra Council of State ruling Court of Appeal Court of Appeal of Ancona Court of Appeal of Bari Court of Appeal of Trento Court of Appeal ruling Court of Cassation court of review cover-up Covid-19 Cramer Bank credit compensation credit fraud creditors' rights crime crimes crimes against public administration crimes art. 4-bis criminal action Criminal Association criminal code criminal conspiracy criminal justice criminal law criminal liability criminal offenses criminal procedural law criminal procedure criminal proceedings criminal record criminal review criminal ruling criminal trial criminal_law criminal_responsibility culpability cultural heritage curator liability custodial sentence cyber fraud D.D. damage damage repair damages compensation danger assessment dangerous animals dangerous discharge dangerous ignitions daytime isolation de facto administrator de facto administrators de facto family debt waiver decommissioning deductibility defamation default defendant 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exclusion of punishability exploitation prostitution expulsion extended confiscation external competition external_competition extortion extradition Failure to Declare failure to pay failure to report false accounting false corporate communications false declaration false invoices family family law fault financial intermediation financing food products foreign convicts foreign defendant foreigners forfeitable profit forgery fraud fraudulent agreement fraudulent bankruptcy fraudulent declaration fraudulent operations freedom of expression freedom of self-determination fugitive gambling gambling addiction General Fraud general intent good faith GPS location guarantee interrogation guidelines habituality health law health laws health safety healthcare professionals hearing adjournment home access homicide house arrest human dignity human rights ideological falsehood ideological falsehood. illegal carrying of weapons illegal collection illegal interference illegal stay illegal subdivision illegality of penalty illegality of the penalty illicit origin immediate judgment immigration immigration law impartiality impartiality of the judge impeditive causes impeditive crimes inadmissibility inadmissibility of evidence inadmissibility of statements incitement to corruption incompatibility increase of penalty indirect author individual freedom inducement to error influence peddling information transparency inhuman treatment inhuman treatments insolvency insolvency law intangible assets intent interceptions intercompany transactions interest of the accused interest rate international cooperation international protection interpreter investigations investments involuntary manslaughter Italian jurisprudence Italian law Jealousy joint participation judge judgment judgment 14980/2022 judgment 17225 judgment 37081 Judgment 7601 Judgment no. 15657 judgment no. 17585 judgment no. 30092 judgment no. 39153 judgments judicial competence judicial cooperation. judicial error judicial reasoning jurisdiction jurisprudence justice kidnapping labor law late filing law law 110/1975 lawyer leading questions legal availability legal costs legal entity legal error legal liability legal principles legal reasoning legislative decree 231 Legislative Decree 231/2001 Legislative Decree 74/2000 Legislative Decree 81/2008 Legislative Decree No. 231 Legislative Decree No. 74/2000 liability liability for omission liability of directors liability of entities liability of liquidators liability of public officials license revocation life imprisonment limitation liquidator liquidator liability liquidators losing party lottery M.V. mafia mafia association Mafia associations mafia infiltration mafia_association magistrate manslaughter marital separation maritime law medical liability medical malpractice messaging minor entity minor offense minors misappropriation misdemeanor mistreatment mitigating circumstances mitigating factors mobbing money laundering money transfer mortgage murder narcotic substances narcotics ne bis in idem new evidence non-mention nonexistent invoices notarial liability notary notification notifications nullity nursing home obligation to provide reasons obstructive offenses offenses subject to complaint office prosecution official secret old age omitted payment online grooming Opposition order overdose paper judgment Paper proceedings para-familiarity parole probation partial mental defect participation of individuals passive extradition payments penalty penitentiary institutions pepper spray personal data personal injuries personal precautionary measures plea bargaining Popular Bank Poste Italiane postponement of hearing precautionary measure precautionary measures predicate offense predictability of conviction preliminary investigations preliminary ruling prescription Presidential Decree 309/1990 prevention preventive confiscation preventive custody preventive measures preventive seizure principle of correlation principle of specialty prison 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measures sanctions security seizure self-defamation self-defense self-laundering self-money laundering semi-liberty sentence sentence 27090 sentence 36945 sentence 37107 sentence no. 15704 sentence no. 38802 sentencing frameworks share capital simple bankruptcy Sky ECC smoke bomb social danger social dangerousness social network social reintegration special surveillance specific intent stalking standing standing to appeal start date statements statute of limitations statute of limitations for crimes subjective element subjective elements substitute penalties substitute penalty substitute sanctions succession of criminal laws summons to trial supervisory obstacle support administrator support decree Supreme Court Supreme Court 2023 Supreme Court 2024 Supreme Court ruling Supreme_Court Surveillance Court suspension of deadlines suspension of proceedings Taranto ruling tax assessment tax assessments tax benefits tax compensation tax consultants tax credit tax crime tax crimes tax debt tax documentation Tax Evasion tax fraud tax law Tax Liability tax offenses tax violations taxes teachers technical manager telephone data territorial jurisdiction terrorism testimonial evidence testimonies theft therapeutic custody threshold of punishability torture totalitarian ideologies trafficking translation trial in absentia trust trusted defense attorney undue compensation undue inducement undue influence unification of sentences unlawful acts unlawful data processing unlawfully received urban planning use of minors use of service vehicles usury validation of arrest validity of evidence VAT VAT credit victim protection video chat violated rights violent crimes virtual presence visual interviews vulnerability waiver waiver of mandate warning waste combustion waste management weapons WhatsApp white list Wiretapping withholding agents withholdings witness evidence witness examination worker training workplace accidents workplace injuries workplace safety wrongful detention