accounting accounting documentation accounting records administrative liability admission to the passive aggravating circumstances ancillary penalties appeal appeal to the Supreme Court Appealability approval asset liability bank bankruptcy bankruptcy crimes bankruptcy fraud bankruptcy law bankruptcy offenses bankruptcy trustee business crisis case law Cassation ruling Certifier compensation composition Compulsory Liquidation constitutional legitimacy corruption Court of Appeal of Bari Court of Cassation creditors' rights credits criminal law criminal liability curator liability de facto administrator de facto administrators delay directors discharge disputed credits economic damage embezzlement entrepreneur expenses entrepreneurial liability extraordinary administration false corporate communications fraud fraudulent bankruptcy general fraud Independence insolvency insolvency crimes insolvency proceedings interest of the investigated interpreter interruption of proceedings inventory book judgment judgment no. 21431 judicial error Jurisprudence lease of business branch Legal aid legal liability legal reasoning liability liability of directors liability of liquidators liquidator mitigating factors notice to creditors opposition to the passive state Order 15825 Order 17879 order 18116 Order No. 18522 ordinance out-of-court assistance Partial Distributions passive insinuation passive state plea bargaining pre-arranged agreement pre-emption predeductibility preferred credits prescription preventive agreement preventive arrangement preventive seizure Professional fees professional liability professional services public official resumption right of co-ownership rights of creditors ruling ruling 16111 ruling 18003 ruling 18792 ruling 27446 ruling 28009 ruling 50797 ruling Rome ruling Supreme Court sale at a low price shareholder reimbursements standing of condominium owners statements subjective element Supreme Court Supreme Court ruling technical consultant unified contribution unlimited liability partners