01 May concealment or destruction of accounting documents

The crime of concealing or destroying accounting documents pursuant to art. 10 d.lgs. 74/2000 presupposes the establishment of accounting documentation and the production of income and therefore does not also include the conduct of failure to keep accounting records, administratively sanctioned by art. 9 d.lgs. 471/97. For the purposes of configurability of the crime, indeed, mere omissive behavior is not enough, that is, the failure to keep accounting records, but a quid pluris with a commissive content is necessary, consisting in the concealment or destruction of accounting documents, whose establishment and keeping is mandatory by law (Cass. 11123/21).