Fraudulent Bankruptcy: Analysis of the Judgment of the Court of Cassation, Criminal Section V, No. 509 of 2023
We explore the ruling of the Court of Cassation that upheld the conviction for fraudulent bankruptcy of A.A., highlighting the applicable legal principles and the implications for corporate law.
Criminal Court No. 44507 of 2024: Reflections on the Configurability of Specific Intent in Tax Evasion.
The recent ruling of the Court of Cassation analyzes the complexity of specific intent in the crime of failure to declare IRES, highlighting the importance of proof of evasive intent and the principle of beyond a reasonable doubt.
Judgment No. 30604 of 2024: Clarifications on Seizure in the Plea Bargaining of Legal Entities.
Let's analyze the recent ruling no. 30604 of 2024, which clarifies the need for an agreement between the parties also regarding confiscation in the context of corporate criminal liability, a crucial issue for businesses.
The crime of unlawful influence on the assembly: analysis of ruling no. 26135 of 2024.
Judgment No. 26135 of 2024 clarifies the boundaries of the crime of unlawful influence on the assembly, highlighting the importance of the actual conduct of the assemblies and the effective alteration of majorities. An in-depth analysis of the legal principles involved.
Suretyship and liability: commentary on Ordinance No. 16822 of 2024
Order no. 16822 of 2024 clarifies the responsibilities of the guarantor in relation to the deterioration of the debtor's financial conditions and their prerogatives as a minority shareholder.
Judgment No. 18891 of 2024: Validity of Statutory Clauses in Limited Liability Companies.
Analysis of the recent ruling of the Court of Cassation regarding the obligation to transfer shares in the event of cessation of employment, with a focus on the legal implications for limited liability companies.
Merger by Incorporation and Bankruptcy: Analysis of Ruling No. 18261/2024
The ruling of July 3, 2024 addresses the implications of merger by incorporation in the event of insolvency, with particular attention to the establishment of adversarial proceedings and the rights of the incorporating company.
Commentary on Judgment No. 25764 of 2023: Criminal Liability of Entities and Statute of Limitations.
The ruling no. 25764 of 2023 by the Court of Cassation addresses the issue of the administrative liability of entities, confirming the legitimacy of the regulations on the prescription of offenses by legal persons, clarifying meanings and legal implications.
Commentary on Judgment No. 27970 of 2023: False Financial Statements and Tax Debts.
Judgment No. 27970 of 2023 clarifies the configurability of false corporate communications in relation to the recognition of tax liabilities in the balance sheet. An in-depth analysis to understand the importance of accurate accounting representation.
Liability of entities for environmental crimes: analysis of Judgment No. 27148/2023
Discover how the recent ruling of the Court of Cassation clarifies the conditions for the exempting effectiveness of the organizational and management model in the liability of entities for environmental crimes.