The three different hypotheses of the fraudulent bankruptcy crime are currently governed by a single provision: art. 216 of bankruptcy law. He commits this crime the failed entrepreneur who, before the intervention of the bankruptcy sentence, has distracted, hidden, unfortunate, destroyed or dissipated in whole or in part ...
Bankruptcy is a legal concept that refers to the situation in which a person or company is unable to meet its financial and credit obligations. In general terms, bankruptcy involves the inability to pay debts when due, which can....
L’art. 216, co.1, nr. 2 l.f. “envisages two alternative cases: that of theft or destruction of books and other accounting records; that of keeping accounts in such a way as to make it impossible to reconstruct the movement of the bankrupt's business and assets". To certain....