Commentary on the Judgment of the Italian Supreme Court, Criminal Section No. 36765 of 2024: Tax Evasion and the Liability of the Liquidator.
Analysis of the Supreme Court ruling on the tax evasion case, highlighting the responsibilities of the liquidator of a cooperative and the legal implications of tax incentives.
Commentary on ruling no. 53/2023 of the Court of Appeal of Rome: fraudulent bankruptcy and the liability of the liquidator.
The ruling no. 53 of the Court of Appeal of Rome dated February 15, 2023 provides important insights on the liability of the liquidator in the event of fraudulent bankruptcy. The decision highlights the distinction between simple and fraudulent bankruptcy, analyzing the requirements of intent and accounting irregularities.
Simple bankruptcy: the ruling of the Court of Appeal of Bari no. 1180 of 2023.
The recent ruling of the Court of Appeal of Bari offers important insights into the liability of liquidators in the event of failure to maintain accounting records. Let us analyze the details and legal implications of this decision.
Fraudulent bankruptcy: analysis of the ruling of the Italian Supreme Court, Criminal Section V, No. 51207 of 2023.
The recent ruling of the Court of Cassation addresses the issue of document bankruptcy, examining the legitimacy of the rules and the responsibilities of liquidators. An in-depth analysis of the principles of typicality and offensiveness in bankruptcy law.
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. 10639 of 2024: Liability of Former Liquidators and Procedural Contradictory
The ruling of the Court of Cassation of April 19, 2024 clarifies the responsibilities of former liquidators in the event of company dissolution and the methods for challenging assessment notices, providing important insights for legal professionals.