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.
Technical Accounting Consulting and Consent of the Parties: Commentary on Order No. 16012 of 2024
Let's analyze the important Order No. 16012 of 2024 from the Court of Cassation, which clarifies the methods for acquiring documentation by the court-appointed technical expert and the necessary consent of the parties involved in the technical accounting consultancy.
Ruling no. 18942/2024: the right of access to accounting documentation in the agency contract.
The recent ruling of the Court of Cassation clarifies the conditions and limits of the right of access to accounting documents by the agent, highlighting the connection with the rights to commissions and allowances.
Fraudulent Document Bankruptcy: Reflections on Judgment No. 25034/2023
The recent ruling of the Court of Cassation highlights the importance of the integrity of accounting records in business management and the legal consequences of concealment. Discover the details and implications of this decision.
Commentary on Judgment No. 27970 of 2023: False Financial Statements and Tax Debts.
Judgment No. 27970 of 2023 clarifies the configurability of false corporate communications in relation to the recognition of tax liabilities in the balance sheet. An in-depth analysis to understand the importance of accurate accounting representation.
Fraudulent Bankruptcy Document: Analysis of Judgment No. 14931 of 2024
Discover how the late presentation of accounting books in criminal proceedings affects the existence of the crime of fraudulent bankruptcy, according to the recent ruling no. 14931 of 2024.
Commentary on Order No. 9633 of 04/10/2024: Irap and Public Contributions
Let's analyze Order No. 9633 of 2024, which clarifies the determination of the Irap taxable base in relation to public contributions granted for seismic events. Discover how the ruling impacts the beneficiary's assets and the accounting of the funds.
Analysis of ruling no. 10479 of 2024: Obligations of the mandate and burden of proof.
In this analysis, we delve into ruling no. 10479 of 2024 by the Court of Cassation regarding the action for accounting against the mandatary, clarifying the evidentiary duties incumbent on the latter and the importance of good administration.
Fraudulent bankruptcy documentation: commentary on ruling no. 39160 of 2024.
Judgment No. 39160 of 2024 clarifies the obligations of the new administrator in the event of a change in the management of a company, highlighting the responsibility for maintaining the accounting records and recovering missing documentation.
Fraudulent bankruptcy: commentary on the ruling of Cass. pen., Sez. V, n. 35698 of 2024.
The recent ruling of the Court of Cassation provides important clarifications on the qualification of bankruptcy conduct, highlighting the differences between failure to keep accounts and irregular accounting practices.
Fraudulent Bankruptcy: Analysis of the Supreme Court Ruling No. 13423/2022
The recent ruling of the Court of Cassation clarifies the boundaries of criminal liability for fraudulent bankruptcy, highlighting the importance of proper accounting management by the administrators.