accounting books accounting records administrative liability admission to the passive aggravating circumstances ancillary penalties appeal appeal to the Supreme Court approval bankruptcy bankruptcy crimes bankruptcy fraud bankruptcy law bankruptcy offenses bankruptcy trustee business crisis case law causes of non-punishability Certifier complaint composition constitutional legitimacy corporate law corruption Court of Appeal of Bari Court of Cassation creditors' rights credits criminal law criminal liability curator liability delay discharge disputed credits economic damage embezzlement entrepreneurial liability extraordinary administration fraud fraudulent bankruptcy general fraud Guarantee fund inadmissibility Independence insolvency insolvency crimes insolvency law interest of the investigated interpreter inventory book judgment judgment no. 14352 judgment no. 21431 judicial assessment Jurisprudence lease of business branch Legal aid legal error legal liability liability liability of directors liquidation liquidator liquidators merger by incorporation mitigating factors notice to creditors opposition to the passive state Order 17879 Order No. 18522 ordinance out-of-court assistance passive insinuation plea bargaining pre-arranged agreement pre-emption predeductibility preferred credits preventive agreement preventive arrangement preventive seizure Professional fees professional services public official refusal of official acts registration in the companies register right of co-ownership rights of creditors ruling ruling 16111 ruling 18003 ruling 18261/2024 ruling 18792 ruling 27446 ruling 28009 ruling 50447 ruling 50797 ruling Rome sale at a low price severance pay shareholder reimbursements simple bankruptcy standing of condominium owners statements subjective elements Supreme Court Supreme Court ruling trespass unified contribution workers' rights