abuse of rights accounting accounting records administrative liability administrator administrators appeal archiving assembly asset infidelity bankruptcy bankruptcy fraud bankruptcy law case law civil law company dissolution confiscation control corporate crimes corporate group corporate law corporate liability corporate management corruption Court of Cassation creditors' rights crime-contract criminal law criminal liability deductibility directors' liability dissolved company environmental crimes false corporate communications false social communications financial administration fraud fraudulent bankruptcy illicit influence insolvency law jurisdiction by value legal entities legal expenses legal representative legislative decree 231/2001 liability liability of directors liability of entities liability of shareholders limited liability limited liability company liquidation Ltd. merger by incorporation obligations ordinance organizational model payments plea bargaining pledge Presidential Decree 602/1973 public official right of appeal right of complaint ruling ruling 18261/2024 ruling 25134 ruling 29959 ruling 37751 screen company sentence share capital share transfer shareholders' meeting specific intent standing statutory clauses succession phenomenon Supreme Court tacit withdrawal of complaint Taranto ruling tax debt tax evasion tax law transfer of excess transfer of shares TUIR usufruct voting rights