{"id":2140,"date":"2017-06-25T09:17:29","date_gmt":"2017-06-25T07:17:29","guid":{"rendered":"https:\/\/www.davirroducci.com\/corporate-crimes\/"},"modified":"2025-02-11T18:45:15","modified_gmt":"2025-02-11T17:45:15","slug":"corporate-crimes","status":"publish","type":"page","link":"https:\/\/www.davirroducci.com\/en\/corporate-crimes\/","title":{"rendered":"Corporate Crimes"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1g24xzt-016f2cf153a2356dfdc01f4976d3a473\">\n.avia-section.av-1g24xzt-016f2cf153a2356dfdc01f4976d3a473{\nbackground-color:#959897;\nbackground-image:url(https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/06\/pattern-4.png);\nbackground-repeat:no-repeat;\nbackground-position:100% 100%;\nbackground-attachment:scroll;\n}\n.avia-section.av-1g24xzt-016f2cf153a2356dfdc01f4976d3a473 .av-extra-border-element .av-extra-border-inner{\nbackground-color:#959897;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-1g24xzt-016f2cf153a2356dfdc01f4976d3a473 main_color avia-section-default avia-no-border-styling  avia-builder-el-0  el_before_av_section  avia-builder-el-first  avia-bg-style-scroll av-arrow-down-section av-minimum-height av-minimum-height-custom  container_wrap fullsize'  data-section-bg-repeat='no-repeat' data-av_minimum_height_px='330'><div class='container av-section-cont-open' style='height:330px'><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-2140'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jivya5jc-e08c0d105e26fb8e8335bc1a4d49ece4\">\n#top .av-special-heading.av-jivya5jc-e08c0d105e26fb8e8335bc1a4d49ece4{\npadding-bottom:40px;\ncolor:#ffffff;\nfont-size:60px;\n}\nbody .av-special-heading.av-jivya5jc-e08c0d105e26fb8e8335bc1a4d49ece4 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-jivya5jc-e08c0d105e26fb8e8335bc1a4d49ece4 .av-special-heading-tag{\nfont-size:60px;\n}\n.av-special-heading.av-jivya5jc-e08c0d105e26fb8e8335bc1a4d49ece4 .special-heading-inner-border{\nborder-color:#ffffff;\n}\n.av-special-heading.av-jivya5jc-e08c0d105e26fb8e8335bc1a4d49ece4 .av-subheading{\nfont-size:40px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-jivya5jc-e08c0d105e26fb8e8335bc1a4d49ece4 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-jivya5jc-e08c0d105e26fb8e8335bc1a4d49ece4 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-jivya5jc-e08c0d105e26fb8e8335bc1a4d49ece4 av-special-heading-h2 custom-color-heading blockquote modern-quote  avia-builder-el-1  avia-builder-el-no-sibling  av-inherit-size'><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >Publications<\/h2><div class='av_custom_color av-subheading av-subheading_below'><p>Corporate Crimes<\/p>\n<\/div><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<\/div><\/div><\/main><!-- close content main element --><\/div><div class='av-extra-border-element border-extra-arrow-down'><div class='av-extra-border-outer'><div class='av-extra-border-inner'><\/div><\/div><\/div><\/div><div id='av_section_2'  class='avia-section av-9vgpl2-bf2305a80a8e8b16a66864d224fa2248 main_color avia-section-default avia-no-border-styling  avia-builder-el-2  el_after_av_section  avia-builder-el-last  avia-bg-style-scroll container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-2140'><div class='entry-content-wrapper clearfix'>\n<div class='flex_column av-9oy4da-eb36241575fe54a5845097e8f491f4c9 av_one_half  avia-builder-el-3  el_before_av_one_half  avia-builder-el-first  first flex_column_div '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jhllpdlo-821a5ecfa43c1bb7befcc91fe4969f81\">\n.avia-image-container.av-jhllpdlo-821a5ecfa43c1bb7befcc91fe4969f81 img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-jhllpdlo-821a5ecfa43c1bb7befcc91fe4969f81 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-jhllpdlo-821a5ecfa43c1bb7befcc91fe4969f81 av-styling- av-hover-grow avia_animated_image av-animated-when-visible-95 fade-in avia-align-center  avia-builder-el-4  avia-builder-el-no-sibling '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><a href=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0001_il-nuovo-falso-in-bilancio.jpg\" data-srcset=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0001_il-nuovo-falso-in-bilancio.jpg 724w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0001_il-nuovo-falso-in-bilancio-80x80.jpg 80w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0001_il-nuovo-falso-in-bilancio-300x300.jpg 300w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0001_il-nuovo-falso-in-bilancio-36x36.jpg 36w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0001_il-nuovo-falso-in-bilancio-180x180.jpg 180w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0001_il-nuovo-falso-in-bilancio-705x705.jpg 705w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0001_il-nuovo-falso-in-bilancio-120x120.jpg 120w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0001_il-nuovo-falso-in-bilancio-450x450.jpg 450w\" data-sizes=\"(max-width: 724px) 100vw, 724px\" class='avia_image' ><img decoding=\"async\" class='wp-image-1789 avia-img-lazy-loading-not-1789 avia_image ' src=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0001_il-nuovo-falso-in-bilancio.jpg\" alt='' title='publication-_0001_the-new-false-balance-sheet'  height=\"724\" width=\"724\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0001_il-nuovo-falso-in-bilancio.jpg 724w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0001_il-nuovo-falso-in-bilancio-80x80.jpg 80w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0001_il-nuovo-falso-in-bilancio-300x300.jpg 300w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0001_il-nuovo-falso-in-bilancio-36x36.jpg 36w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0001_il-nuovo-falso-in-bilancio-180x180.jpg 180w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0001_il-nuovo-falso-in-bilancio-705x705.jpg 705w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0001_il-nuovo-falso-in-bilancio-120x120.jpg 120w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0001_il-nuovo-falso-in-bilancio-450x450.jpg 450w\" sizes=\"(max-width: 724px) 100vw, 724px\" \/><\/a><\/div><\/div><\/div><\/div><div class='flex_column av-95c9vi-46c3956a8c8ac5d71f1e52ac30785edc av_one_half  avia-builder-el-5  el_after_av_one_half  el_before_av_hr  flex_column_div '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kewhr-31a0c7dfdc5b34b1cfce6af17e9d4229\">\n#top .av-special-heading.av-kewhr-31a0c7dfdc5b34b1cfce6af17e9d4229{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-kewhr-31a0c7dfdc5b34b1cfce6af17e9d4229 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-kewhr-31a0c7dfdc5b34b1cfce6af17e9d4229 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-kewhr-31a0c7dfdc5b34b1cfce6af17e9d4229 av-special-heading-h2 blockquote modern-quote  avia-builder-el-6  el_before_av_textblock  avia-builder-el-first '><div class='av-subheading av-subheading_above'><p>Antonio D&#8217;Avirro<\/p>\n<\/div><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >The New Financial Statement Fraud<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-8vsfse-105c12389a7bb4aaab8728bdfb12c3bc\">\n#top .av_textblock_section.av-8vsfse-105c12389a7bb4aaab8728bdfb12c3bc .avia_textblock{\nfont-size:16px;\n}\n<\/style>\n<section  class='av_textblock_section av-8vsfse-105c12389a7bb4aaab8728bdfb12c3bc'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>Giuffr\u00e9 Editore, 2015.<\/strong><br \/>\nThe law of May 27, 2015, no. 69 introduces disruptive changes in the landscape of corporate crimes. In particular, the reference made by the offenses of false corporate communications (Articles 2621 and, for listed companies, 2622 of the Civil Code) to only <q id=\"q-first-1\">material facts<\/q>, without resorting, as in the previous regulation, to the clause &#8216;although subject to valuations&#8217;, excludes valuation estimates from the operation of false financial statements. For the first time, such valuations, which are indispensable elements for establishing the correctness of financial statements, remain outside these criminal hypotheses. The volume addresses the examination of the active subjects of the crime and then delves into the structure and characteristics of listed companies and those equivalent to them. The constituent elements of the crime are then examined in detail, concluding with an investigation into the relationships between the crime of false financial statements and the crimes of corporate bankruptcy and obstruction of supervision.<\/p>\n<\/div><\/section><\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jim3p0oi-09e611e544b55328c18b874fa51ec023\">\n#top .hr.av-jim3p0oi-09e611e544b55328c18b874fa51ec023{\nmargin-top:50px;\nmargin-bottom:50px;\n}\n.hr.av-jim3p0oi-09e611e544b55328c18b874fa51ec023 .hr-inner{\nwidth:100px;\nmax-width:45%;\n}\n.hr.av-jim3p0oi-09e611e544b55328c18b874fa51ec023 .av-seperator-icon{\ncolor:#54534a;\n}\n<\/style>\n<div  class='hr av-jim3p0oi-09e611e544b55328c18b874fa51ec023 hr-custom  avia-builder-el-8  el_after_av_one_half  el_before_av_one_half  hr-center hr-icon-yes'><span class='hr-inner inner-border-av-border-thin'><span class=\"hr-inner-style\"><\/span><\/span><span class='av-seperator-icon' aria-hidden='true' data-av_icon='\ue89a' data-av_iconfont='entypo-fontello'><\/span><span class='hr-inner inner-border-av-border-thin'><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div class='flex_column av-9oy4da-eb36241575fe54a5845097e8f491f4c9 av_one_half  avia-builder-el-9  el_after_av_hr  el_before_av_one_half  first flex_column_div '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jhllpdlo-020326caa0de6637c90e1dfc51ebc6ad\">\n.avia-image-container.av-jhllpdlo-020326caa0de6637c90e1dfc51ebc6ad img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-jhllpdlo-020326caa0de6637c90e1dfc51ebc6ad .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-jhllpdlo-020326caa0de6637c90e1dfc51ebc6ad av-styling- av-hover-grow avia_animated_image av-animated-when-visible-95 fade-in avia-align-center  avia-builder-el-10  avia-builder-el-no-sibling '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><a href=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0021_profili-penali-controllo-societa-commerciali-2.jpg\" data-srcset=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0021_profili-penali-controllo-societa-commerciali-2.jpg 724w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0021_profili-penali-controllo-societa-commerciali-2-80x80.jpg 80w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0021_profili-penali-controllo-societa-commerciali-2-300x300.jpg 300w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0021_profili-penali-controllo-societa-commerciali-2-36x36.jpg 36w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0021_profili-penali-controllo-societa-commerciali-2-180x180.jpg 180w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0021_profili-penali-controllo-societa-commerciali-2-705x705.jpg 705w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0021_profili-penali-controllo-societa-commerciali-2-120x120.jpg 120w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0021_profili-penali-controllo-societa-commerciali-2-450x450.jpg 450w\" data-sizes=\"(max-width: 724px) 100vw, 724px\" class='avia_image' ><img decoding=\"async\" class='wp-image-1809 avia-img-lazy-loading-not-1809 avia_image ' src=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0021_profili-penali-controllo-societa-commerciali-2.jpg\" alt='' title='publication-_0021_criminal-profiles-control-commercial-companies-2'  height=\"724\" width=\"724\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0021_profili-penali-controllo-societa-commerciali-2.jpg 724w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0021_profili-penali-controllo-societa-commerciali-2-80x80.jpg 80w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0021_profili-penali-controllo-societa-commerciali-2-300x300.jpg 300w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0021_profili-penali-controllo-societa-commerciali-2-36x36.jpg 36w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0021_profili-penali-controllo-societa-commerciali-2-180x180.jpg 180w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0021_profili-penali-controllo-societa-commerciali-2-705x705.jpg 705w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0021_profili-penali-controllo-societa-commerciali-2-120x120.jpg 120w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0021_profili-penali-controllo-societa-commerciali-2-450x450.jpg 450w\" sizes=\"(max-width: 724px) 100vw, 724px\" \/><\/a><\/div><\/div><\/div><\/div><div class='flex_column av-95c9vi-46c3956a8c8ac5d71f1e52ac30785edc av_one_half  avia-builder-el-11  el_after_av_one_half  el_before_av_hr  flex_column_div '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-g2tnz-4a67aff88fe93e9ec7e2435f07cf6826\">\n#top .av-special-heading.av-g2tnz-4a67aff88fe93e9ec7e2435f07cf6826{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-g2tnz-4a67aff88fe93e9ec7e2435f07cf6826 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-g2tnz-4a67aff88fe93e9ec7e2435f07cf6826 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-g2tnz-4a67aff88fe93e9ec7e2435f07cf6826 av-special-heading-h2 blockquote modern-quote  avia-builder-el-12  el_before_av_textblock  avia-builder-el-first '><div class='av-subheading av-subheading_above'><p>Gabriele Mazzotta, Antonio D&#8217;Avirro<\/p>\n<\/div><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >Criminal Aspects of Control in Commercial Companies &#8211; Auditors, Independent Authorities.<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-8vsfse-105c12389a7bb4aaab8728bdfb12c3bc\">\n#top .av_textblock_section.av-8vsfse-105c12389a7bb4aaab8728bdfb12c3bc .avia_textblock{\nfont-size:16px;\n}\n<\/style>\n<section  class='av_textblock_section av-8vsfse-105c12389a7bb4aaab8728bdfb12c3bc'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>Giuffr\u00e9, 2006.<\/strong><br \/>\nRecent events that have shaken the tranquility of millions of savers, damaged by the <i>default<\/i> of large corporations (Cirio, Parmalat) or by unclear operations of certain banking institutions, make it necessary for the jurist and the \u201clegal practitioner to focus on the regulatory mechanisms evidently unsuitable to effectively curb the occurrence of such phenomena. It becomes inevitable to closely observe the institutions that, at least on paper of regulatory provisions, would be functional in preventing misconduct by those who manage commercial companies, so that\u201d attention falls on the \u201carticulation of control instruments. The constitutional foundation of control <i>in<\/i> and <i>on<\/i> commercial companies justifies the\u201d interest in the topic by criminal law, which has been influenced not only by changes in corporate law, but also by the even more recent partial reform introduced in the Consolidated Law on Finance with the Law of April 18, 2005 no. 62, issued based on a European directive on market manipulation, whose approval in Italy seemed inevitable following the Cirio and Parmalat scandals, which also seem to have awakened the \u201clegislator&#8217;s interest in the matter of savings protection, as evidenced by the Law of December 28, 2005 no. 262. On this ground, the\u201d interpreter is called to verify not only the characteristics of the incriminating norms that see as subjects those who obstruct the control function, but also the general criteria for \u201cattributing criminal liability to control bodies: in particular to statutory auditors, auditors, and other independent bodies, such as Consob and the Bank of\u201d Italy. An \u201cextensive analysis of various corporate crimes, in which control bodies may be involved, is developed, examining the issue of guarantee positions that these subjects can assume within\u201d the corporate system, in light of \u201cArt. 40 of the Criminal Code, which introduces the principle of equivalence between the commission of the\u201d event and the violation of the \u201clegal obligation to prevent it. The\u201d investigation then addresses the criminal implications of the responsibility of control bodies in relation to crimes such as false financial statements and improper corporate bankruptcy, which are closely connected to the functions performed by these subjects, as well as crimes specific to those in charge of control. The topic proves to be particularly current, also because problems related to recent economic scandals are addressed.<\/p>\n<\/div><\/section><\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jim3p0oi-09e611e544b55328c18b874fa51ec023\">\n#top .hr.av-jim3p0oi-09e611e544b55328c18b874fa51ec023{\nmargin-top:50px;\nmargin-bottom:50px;\n}\n.hr.av-jim3p0oi-09e611e544b55328c18b874fa51ec023 .hr-inner{\nwidth:100px;\nmax-width:45%;\n}\n.hr.av-jim3p0oi-09e611e544b55328c18b874fa51ec023 .av-seperator-icon{\ncolor:#54534a;\n}\n<\/style>\n<div  class='hr av-jim3p0oi-09e611e544b55328c18b874fa51ec023 hr-custom  avia-builder-el-14  el_after_av_one_half  el_before_av_one_half  hr-center hr-icon-yes'><span class='hr-inner inner-border-av-border-thin'><span class=\"hr-inner-style\"><\/span><\/span><span class='av-seperator-icon' aria-hidden='true' data-av_icon='\ue89a' data-av_iconfont='entypo-fontello'><\/span><span class='hr-inner inner-border-av-border-thin'><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div class='flex_column av-9oy4da-eb36241575fe54a5845097e8f491f4c9 av_one_half  avia-builder-el-15  el_after_av_hr  el_before_av_one_half  first flex_column_div '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jhllpdlo-1869b148ba5e4490773db673d346f26f\">\n.avia-image-container.av-jhllpdlo-1869b148ba5e4490773db673d346f26f img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-jhllpdlo-1869b148ba5e4490773db673d346f26f .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-jhllpdlo-1869b148ba5e4490773db673d346f26f av-styling- av-hover-grow avia_animated_image av-animated-when-visible-95 fade-in avia-align-center  avia-builder-el-16  avia-builder-el-no-sibling '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><a href=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0013_reati-di-infedelta-nelle-societa-commerciali.jpg\" data-srcset=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0013_reati-di-infedelta-nelle-societa-commerciali.jpg 724w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0013_reati-di-infedelta-nelle-societa-commerciali-80x80.jpg 80w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0013_reati-di-infedelta-nelle-societa-commerciali-300x300.jpg 300w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0013_reati-di-infedelta-nelle-societa-commerciali-36x36.jpg 36w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0013_reati-di-infedelta-nelle-societa-commerciali-180x180.jpg 180w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0013_reati-di-infedelta-nelle-societa-commerciali-705x705.jpg 705w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0013_reati-di-infedelta-nelle-societa-commerciali-120x120.jpg 120w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0013_reati-di-infedelta-nelle-societa-commerciali-450x450.jpg 450w\" data-sizes=\"(max-width: 724px) 100vw, 724px\" class='avia_image' ><img decoding=\"async\" class='wp-image-1801 avia-img-lazy-loading-not-1801 avia_image ' src=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0013_reati-di-infedelta-nelle-societa-commerciali.jpg\" alt='' title='publication-_0013_crimes-of-infidelity-in-commercial-companies'  height=\"724\" width=\"724\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0013_reati-di-infedelta-nelle-societa-commerciali.jpg 724w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0013_reati-di-infedelta-nelle-societa-commerciali-80x80.jpg 80w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0013_reati-di-infedelta-nelle-societa-commerciali-300x300.jpg 300w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0013_reati-di-infedelta-nelle-societa-commerciali-36x36.jpg 36w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0013_reati-di-infedelta-nelle-societa-commerciali-180x180.jpg 180w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0013_reati-di-infedelta-nelle-societa-commerciali-705x705.jpg 705w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0013_reati-di-infedelta-nelle-societa-commerciali-120x120.jpg 120w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0013_reati-di-infedelta-nelle-societa-commerciali-450x450.jpg 450w\" sizes=\"(max-width: 724px) 100vw, 724px\" \/><\/a><\/div><\/div><\/div><\/div><div class='flex_column av-95c9vi-46c3956a8c8ac5d71f1e52ac30785edc av_one_half  avia-builder-el-17  el_after_av_one_half  el_before_av_hr  flex_column_div '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-abk8v-9c3f17416ffad7455d05e4d62f09760b\">\n#top .av-special-heading.av-abk8v-9c3f17416ffad7455d05e4d62f09760b{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-abk8v-9c3f17416ffad7455d05e4d62f09760b .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-abk8v-9c3f17416ffad7455d05e4d62f09760b .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-abk8v-9c3f17416ffad7455d05e4d62f09760b av-special-heading-h2 blockquote modern-quote  avia-builder-el-18  el_before_av_textblock  avia-builder-el-first '><div class='av-subheading av-subheading_above'><p>Gabriele Mazzotta, Antonio D&#8217;Avirro<\/p>\n<\/div><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >The crimes of <q id=&quot;q-first-1&quot;>infidelity<\/q> in commercial companies<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-8vsfse-105c12389a7bb4aaab8728bdfb12c3bc\">\n#top .av_textblock_section.av-8vsfse-105c12389a7bb4aaab8728bdfb12c3bc .avia_textblock{\nfont-size:16px;\n}\n<\/style>\n<section  class='av_textblock_section av-8vsfse-105c12389a7bb4aaab8728bdfb12c3bc'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>Giuffr\u00e9, 2004.<br \/>\n<\/strong>The recent financial crises in Italy have brought to the forefront of public \u201cattention the issue of behaviors\u201d of directors and individuals responsible for control in commercial companies, recently addressed by Legislative Decree No. 61 of April 11, 2002.<br \/>\nAmong the regulations introduced by this decree, the \u201cmisappropriation of assets, provided for in\u201d Art. 2634 of the Civil Code, in particular, assumes a central role in depicting the conflict of \u201cinterests that leads the\u201d director to act for themselves and to the detriment of the \u201centity of which they are a part; the\u201d importance that this provision is destined to assume in the economic sphere also depends on its direct applicability to the banking and \u201cfinancial intermediation sectors.<br \/>\nArticle\u201d 2635 of the Civil Code describes, for the first time in our legal system, the conduct of corruption carried out in commercial companies by directors and\/or controllers.<br \/>\nThis is a thought-provoking regulation that prompts reflections on the phenomenon of corruption in the private sector, as corruption manifests itself around centers of power on which the realization of particular interests depends.<br \/>\nThis volume analyzes the actual scope of these provisions and constitutes an initial analysis of their practical operability, their adequacy in resolving criminal phenomena that are sometimes the cause of disastrous economic failures (as recent news highlights), while providing interpretative suggestions on regulations that are not easy to read<\/p>\n<\/div><\/section><\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jim3p0oi-09e611e544b55328c18b874fa51ec023\">\n#top .hr.av-jim3p0oi-09e611e544b55328c18b874fa51ec023{\nmargin-top:50px;\nmargin-bottom:50px;\n}\n.hr.av-jim3p0oi-09e611e544b55328c18b874fa51ec023 .hr-inner{\nwidth:100px;\nmax-width:45%;\n}\n.hr.av-jim3p0oi-09e611e544b55328c18b874fa51ec023 .av-seperator-icon{\ncolor:#54534a;\n}\n<\/style>\n<div  class='hr av-jim3p0oi-09e611e544b55328c18b874fa51ec023 hr-custom  avia-builder-el-20  el_after_av_one_half  el_before_av_one_half  hr-center hr-icon-yes'><span class='hr-inner inner-border-av-border-thin'><span class=\"hr-inner-style\"><\/span><\/span><span class='av-seperator-icon' aria-hidden='true' data-av_icon='\ue89a' data-av_iconfont='entypo-fontello'><\/span><span class='hr-inner inner-border-av-border-thin'><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div class='flex_column av-9oy4da-eb36241575fe54a5845097e8f491f4c9 av_one_half  avia-builder-el-21  el_after_av_hr  el_before_av_one_half  first flex_column_div '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jhllpdlo-092a8871d2d52c7a0978dc277bf047aa\">\n.avia-image-container.av-jhllpdlo-092a8871d2d52c7a0978dc277bf047aa img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-jhllpdlo-092a8871d2d52c7a0978dc277bf047aa .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-jhllpdlo-092a8871d2d52c7a0978dc277bf047aa av-styling- av-hover-grow avia_animated_image av-animated-when-visible-95 fade-in avia-align-center  avia-builder-el-22  avia-builder-el-no-sibling '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><a href=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0012_reati-di-false-comunicazioni-sociali.jpg\" data-srcset=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0012_reati-di-false-comunicazioni-sociali.jpg 724w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0012_reati-di-false-comunicazioni-sociali-80x80.jpg 80w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0012_reati-di-false-comunicazioni-sociali-300x300.jpg 300w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0012_reati-di-false-comunicazioni-sociali-36x36.jpg 36w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0012_reati-di-false-comunicazioni-sociali-180x180.jpg 180w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0012_reati-di-false-comunicazioni-sociali-705x705.jpg 705w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0012_reati-di-false-comunicazioni-sociali-120x120.jpg 120w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0012_reati-di-false-comunicazioni-sociali-450x450.jpg 450w\" data-sizes=\"(max-width: 724px) 100vw, 724px\" class='avia_image' ><img decoding=\"async\" class='wp-image-1800 avia-img-lazy-loading-not-1800 avia_image ' src=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0012_reati-di-false-comunicazioni-sociali.jpg\" alt='' title='publication-_0012_crimes-of-false-social-communications'  height=\"724\" width=\"724\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0012_reati-di-false-comunicazioni-sociali.jpg 724w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0012_reati-di-false-comunicazioni-sociali-80x80.jpg 80w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0012_reati-di-false-comunicazioni-sociali-300x300.jpg 300w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0012_reati-di-false-comunicazioni-sociali-36x36.jpg 36w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0012_reati-di-false-comunicazioni-sociali-180x180.jpg 180w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0012_reati-di-false-comunicazioni-sociali-705x705.jpg 705w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0012_reati-di-false-comunicazioni-sociali-120x120.jpg 120w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0012_reati-di-false-comunicazioni-sociali-450x450.jpg 450w\" sizes=\"(max-width: 724px) 100vw, 724px\" \/><\/a><\/div><\/div><\/div><\/div><div class='flex_column av-95c9vi-46c3956a8c8ac5d71f1e52ac30785edc av_one_half  avia-builder-el-23  el_after_av_one_half  avia-builder-el-last  flex_column_div '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jjra095c-170a94f62b6554c2b5a0bb07cbb47e70\">\n#top .av-special-heading.av-jjra095c-170a94f62b6554c2b5a0bb07cbb47e70{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-jjra095c-170a94f62b6554c2b5a0bb07cbb47e70 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-jjra095c-170a94f62b6554c2b5a0bb07cbb47e70 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-jjra095c-170a94f62b6554c2b5a0bb07cbb47e70 av-special-heading-h2 blockquote modern-quote  avia-builder-el-24  el_before_av_textblock  avia-builder-el-first '><div class='av-subheading av-subheading_above'><p>Sabrina Bolognini, Elena Busson, Antonio D&#8217;Avirro<\/p>\n<\/div><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >The Crimes of False Corporate Communications. ARTICLES 2621 C.C. &#8211; 2622 C.C. LEGISLATIVE DECREE APRIL 11, 2002 NO. 61  <\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-8vsfse-105c12389a7bb4aaab8728bdfb12c3bc\">\n#top .av_textblock_section.av-8vsfse-105c12389a7bb4aaab8728bdfb12c3bc .avia_textblock{\nfont-size:16px;\n}\n<\/style>\n<section  class='av_textblock_section av-8vsfse-105c12389a7bb4aaab8728bdfb12c3bc'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>Giuffr\u00e9, 2002.<br \/>\n<\/strong>This volume examines the two hypotheses of false corporate communications provided for by Articles 2621 and 2622 of the Civil Code and introduced by Legislative Decree April 11, 2002 no. 61; it analyzes their objective and subjective constituent elements unitarily, highlighting similarities and differences between the two incriminating cases as well as between the new and old regulatory framework.  <\/p>\n<p>The authors&#8217; aim is to offer a preliminary interpretation of the new criminal regime for false corporate communications which, although raising some concerns in certain aspects, has the merit of conferring greater specificity to a previously too flexible criminal hypothesis that was therefore subject, especially in recent years, to a continuous and exaggerated process of expansion by jurisprudence.<\/p>\n<\/div><\/section><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":1820,"parent":0,"menu_order":2,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2140","page","type-page","status-publish","has-post-thumbnail","hentry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/pages\/2140","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/comments?post=2140"}],"version-history":[{"count":2,"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/pages\/2140\/revisions"}],"predecessor-version":[{"id":2144,"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/pages\/2140\/revisions\/2144"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/media\/1820"}],"wp:attachment":[{"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/media?parent=2140"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}