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....