Criminal Court, Section V, Judgment No. 16115 of 2024: Reflections on Fraudulent Bankruptcy.
Analysis of the recent ruling by the Court of Cassation regarding fraudulent bankruptcy and the requirements of the subjective element, with particular reference to the liability of directors.
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.