accounting accounting books accounting documentation accounting records 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 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 confiscation constitutional legitimacy corporate law corruption Court of Appeal of Bari Court of Appeal ruling Court of Cassation 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 extraordinary administration false accounting false corporate communications fraud fraudulent bankruptcy fraudulent operations fraudulent subtraction general fraud general intent gratuity illegality of the penalty Independence insolvency insolvency crimes insolvency law insolvency proceedings intent intercompany transactions interest of the investigated interpreter interruption of proceedings inventory book Italian jurisprudence judgment judgment no. 14352 judgment no. 21431 judgments judicial error Jurisprudence 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 15825 Order 17879 order 18116 Order No. 18522 ordinance out-of-court assistance Partial Distributions passive insinuation passive state payment notice payments plea bargaining pre-arranged agreement pre-emption predeductibility preferred credits prescription preventive agreement preventive arrangement preventive seizure probation Professional fees professional liability professional services public official 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 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 Supreme Court Supreme Court 2024 Supreme Court ruling Taranto ruling tax crimes tax law tax rights technical consultant testimonial evidence trespass unified contribution unlimited liability partners VAT credit