Expert Insights on Accounting Law: Articles, Cases & More
Welcome to our dedicated section on accounting law, where you can find a wealth of resources including articles, court cases, and analysis on financial regulations and tax law. Stay updated with expert insights from Studio Legale Bianucci.
Commentary on Judgment No. 3016/2024: Failure to Maintain Financial Statements and Simple Bankruptcy
The recent ruling of the Court of Appeal of L'Aquila clarifies the importance of maintaining accounting records even in the case of liquidation and the criminal consequences for non-compliant liquidators.
Commentary on Judgment No. 3729 of 2024: Crime of Concealment of Accounting Documents
Analysis of ruling no. 3729 of 2024 on the configurability of the crime of concealment or destruction of accounting documents and the legal implications for taxpayers.
Analysis of Judgment No. 2383 of 2024: Tax Crimes and Burden of Proof
An analysis of ruling no. 2383 of 2024, which clarifies the exceeding of punishable thresholds in tax crimes and the importance of evidence in contexts of 'off-the-books' accounting.
Simple bankruptcy: the ruling of the Court of Appeal of Bari no. 1180 of 2023.
The recent ruling of the Court of Appeal of Bari offers important insights into the liability of liquidators in the event of failure to maintain accounting records. Let us analyze the details and legal implications of this decision.
Analysis of the Judgment of the Court of Cassation Criminal Section No. 42554 of 2024: Fraudulent Bankruptcy and Specific Intent.
The recent ruling of the Court of Cassation analyzes fraudulent bankruptcy by documentation, highlighting the sensitivity of specific intent and the responsibilities of the directors.
Fraudulent Bankruptcy: Analysis of the ruling of Cass. pen., Section V, no. 35698 of 2024.
The ruling of the Supreme Court of Cassation provides significant insights into the legal qualification of fraudulent bankruptcy, with particular attention to the subjective element of the crime and the maintenance of accounting records.
Commentary on the Judgment of the Court of Cassation, criminal section, no. 18482 of 2023: Reflections on Bankruptcy and Accounting Records
Let's analyze the recent ruling of the Court of Cassation that confirmed the conviction for simple bankruptcy, highlighting the legal implications and the responsibilities of directors in the event of insolvency.
Analysis of the Judgment of the Supreme Court, Criminal Section, No. 44742 of 2024: Fraudulent Bankruptcy and Liability of Directors.
The analysis of the recent ruling by the Supreme Court of Cassation on the subject of fraudulent bankruptcy, focusing on the responsibilities and methods of ascertaining the unlawful conduct of the administrators, offers food for thought for professionals and entrepreneurs.
Analysis of the Judgment of the Court of Cassation, Criminal Section, No. 631 of 2025: Fraudulent Bankruptcy and False Accounting.
The recent ruling of the Court of Cassation clarifies important aspects related to fraudulent bankruptcy and false accounting, highlighting the complexity of corporate crimes and the importance of a proper assessment of the conduct of directors.
Commentary on Judgment No. 27688 of 2024: Specific Intent and Participation in Fraudulent Bankruptcy.
Analysis of ruling no. 27688 of 2024, which explores criminal liability in cases of failure to maintain accounting records, highlighting the role of specific intent and complicity in the offense.