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Failure to deposit accounting records even without a formal invitation

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The Court of Cassation, in sentence no. 12929 / 2020 , has specified that the offense envisaged by articles 220 is 16 paragraph 2 n. 3 of the RD 267 / 1942 exists if, within twenty-four hours from the communication of the bankruptcy declaration, the bankrupt does not comply with the deposit order of the financial statements and accounting records contained in the same judgment.
It must be excluded that an express request or an invitation to the filing by the bodies of the insolvency procedure, since it is an obligation imposed by law with respect to which the inevitability of the error on criminal law when the agent carries out an activity in a specific sector in which it has the duty to inquire diligently about the existing legislation.
The case integrates a proper omissive offense , the consumption of which resolves in the non-fulfillment of the legal obligation, in effect only possibly perm anenti; with the consequence that the eventual posthumous delivery of the accounts does not take on an interrupting effect of a permanent conduct, but rather regards the circumstantial profiles of the fact.
In the sentence no.  » Read More

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