03 Oct fraudulent bankruptcy and intragroup distraction

On the subject of fraudulent asset bankruptcy, if the fact refers to relationships between companies belonging to the same group, the offense must be considered non-existent only if the indirect benefits for the bankrupt company prove capable of effectively compensating the immediate negative effects and are such as to render the fact unable to affect the reasons of the creditors of the company. Moreover, to exclude the distracting nature of an intragroup transaction by invoking the accrual of compensatory advantages, it is not sufficient to attach mere participation to the group, or the existence of an advantage for the parent company, instead, the interested party having to prove the final positive balance of the operations carried out in the logic and in the interest of the group or the concrete and well-founded predictability of compensatory advantages for the company apparently damaged by the operation temporarily disadvantageous for it (Cass. 1324/20).