Publications
Bankruptcy Crimes
Bankruptcy Crimes
Antonio D’Avirro, Enrico De Martino
Giuffré, 2018.
The work addresses the fundamental topic of fraudulent asset bankruptcy, then proceeds to analyze fraudulent corporate bankruptcy and fraudulent bankruptcy committed with intent or as a result of fraudulent operations.
Particular attention has been paid to the concept of diversion and the relationships between this notion and that of misappropriation or act of disposal provided for by the crime of breach of trust, and to the possibility of including in the distractive conduct of fraudulent asset bankruptcy only those acts through which the administrator determines the irreversible and definitive removal of the company’s assets.
The timeliness of the work is given by the most recent jurisprudential references which, starting from the nature of the crime of concrete danger of fraudulent asset bankruptcy, which must consist in the suitability of the distractive act to create a vulnus to the creditors’ guarantees, are enhancing the importance of the zone of criminal risk
, which is the one that turns out to be close to the state of insolvency, in which the operation is carried out.

The New Tax Crimes