Analysis of the Judgment of the Court of Cassation, Criminal Section VI, No. 25173 of 2023: Embezzlement and Qualification of Public Official.
The recent ruling of the Court of Cassation clarifies important aspects regarding the crime of embezzlement and the qualification of public companies, outlining the boundaries of criminal liability in the context of the management of public funds.
Prohibition of Concurrent Appointments: Commentary on Ordinance No. 19823 of 2024
Order No. 19823 of 2024 clarifies the application of the prohibition on the accumulation of positions for general directors of healthcare companies who are self-employed professionals, highlighting the legal and practical implications of this regulation.
Fraudulent Bankruptcy: Commentary on Judgment No. 48114 of 2023
The recent ruling of the Court of Cassation clarifies the limits of criminal liability for directors in the case of dissolution and liquidation of a capital company, highlighting the importance of registration in the business register.
Judgment No. 16141 of 2024: Inadmissibility of the Request for Suspension of Company Seizure.
Let's analyze ruling no. 16141 of 2024, which clarifies the position of the Court of Appeal of Catanzaro regarding the inadmissibility of the request for suspension of the execution of the liquidation of a company subject to confiscation.
Order No. 11133 of 2024: IMU Exemption and Agricultural Companies
The recent ruling of the Court of Cassation clarifies the conditions for the applicability of the IMU exemption for agricultural companies, excluding properties intended for primary residence. Let’s explore the details and legal implications of this decision.
Order No. 10815 of 2024: The Difference from Withdrawal in Capital Companies.
Order No. 10815 of 2024 clarifies the nature of the difference between withdrawal in capital companies and its tax implications, highlighting the differences compared to partnerships.