account holder accounting accounting books accounting documentation accounting records administrative law administrative liability administrator liability administrators admission to the passive aggravating circumstances ancillary penalties appeal appeal of tax assessments appeal to the Supreme Court Appealability approval asset liability asset sale bank bank interest Bank Liability Bank of Italy Bank Transfer banking contracts banking investigations banking law bankruptcy bankruptcy crimes bankruptcy fraud bankruptcy law bankruptcy offenses bankruptcy trustee board of auditors business crisis case law Cassation Cassation ruling causes of non-punishability Certifier compensation complaint complicity composition Compulsory Liquidation conclusive facts confiscation Consob constitutional legitimacy consumer protection consumers contracts contractual evidence corporate law corruption Court of Appeal of Bari Court of Appeal ruling Court of Cassation Cramer Bank credit opening creditors' rights credits criminal law criminal liability curator liability de facto administrator de facto administrators debt default delay directors directors' liability discharge disputed credits economic crimes economic damage embezzlement entrepreneur expenses entrepreneurial liability European Directive evidence extraordinary administration false accounting false corporate communications financing fraud fraudulent bankruptcy fraudulent operations fraudulent subtraction general fraud general intent gratuity IBAN IBAN code illegality of the penalty Independence information transparency insolvency insolvency crimes insolvency law insolvency proceedings intent intercompany transactions interest interest of the investigated interim balance interpreter interruption of proceedings inventory book Italian jurisprudence joint liability judgment judgment no. 14352 judgment no. 21431 judgments judicial error Jurisprudence law law no. 154 of 1992 lease of business branch Legal aid legal error legal liability legal reasoning liability liability of directors liability of liquidators liquidation liquidator liquidators merger by incorporation mitigating factors money laundering ne bis in idem notice to creditors opposition to the passive state order Order 15825 Order 17879 order 18116 Order 18230 Order No. 16456 Order No. 18522 order no. 9403 ordinance out-of-court assistance Partial Distributions passive insinuation passive state payment notice payments plea bargaining Popular Bank pre-arranged agreement pre-emption predeductibility preferred credits prescription presumption of income preventive agreement preventive arrangement preventive seizure probation proceeds of crime Professional fees professional liability professional services public official qualified social contact real estate law refusal of official acts registration in the companies register resumption right of co-ownership rights of creditors ruling ruling 11351 ruling 16111 ruling 16800 ruling 18003 ruling 1810 ruling 18261/2024 ruling 18792 ruling 2021 ruling 2023 ruling 2024 ruling 27446 ruling 28009 ruling 50447 ruling 50797 ruling of the Court of Cassation ruling Rome ruling Supreme Court sale at a low price seizure self-laundering self-money laundering semi-liberty share capital shareholder reimbursements simple bankruptcy social reintegration specific intent standing of condominium owners statements statute of limitations subjective element subjective elements supervisory obstacle Supreme Court Supreme Court 2024 Supreme Court ruling Taranto ruling tax assessment tax crimes tax law tax rights taxpayer rights technical consultant testimonial evidence transparency trespass unified contribution unlimited liability partners usury validity of contracts VAT credit written form