{"id":1954,"date":"2025-02-11T12:42:53","date_gmt":"2025-02-11T11:42:53","guid":{"rendered":"https:\/\/www.davirroducci.com\/pubblicazioni\/bankruptcy-and-new-criminal-responsibilities-in-the-crisis-code-directors-statutory-auditors-and-auditors\/"},"modified":"2025-03-12T16:56:54","modified_gmt":"2025-03-12T15:56:54","slug":"bankruptcy-and-new-criminal-responsibilities-in-the-crisis-code-directors-statutory-auditors-and-auditors","status":"publish","type":"portfolio","link":"https:\/\/www.davirroducci.com\/en\/pubblicazioni\/bankruptcy-and-new-criminal-responsibilities-in-the-crisis-code-directors-statutory-auditors-and-auditors\/","title":{"rendered":"Bankruptcy and New Criminal Responsibilities in the Crisis Code. Directors, Statutory Auditors, and Auditors"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1g24xzt-e1a824b5e783f3c9c2fbd7860682334c\">\n.avia-section.av-1g24xzt-e1a824b5e783f3c9c2fbd7860682334c{\nbackground-color:#a5a9a3;\nbackground-image:url(https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/06\/pattern-5.png);\nbackground-repeat:no-repeat;\nbackground-position:100% 100%;\nbackground-attachment:scroll;\n}\n.avia-section.av-1g24xzt-e1a824b5e783f3c9c2fbd7860682334c .av-extra-border-element .av-extra-border-inner{\nbackground-color:#a5a9a3;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-1g24xzt-e1a824b5e783f3c9c2fbd7860682334c 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-1954'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jiw47mfm-7ff60139bb9bc33b7723604387b58bf2\">\n#top .av-special-heading.av-jiw47mfm-7ff60139bb9bc33b7723604387b58bf2{\npadding-bottom:40px;\ncolor:#ffffff;\nfont-size:60px;\n}\nbody .av-special-heading.av-jiw47mfm-7ff60139bb9bc33b7723604387b58bf2 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-jiw47mfm-7ff60139bb9bc33b7723604387b58bf2 .av-special-heading-tag{\nfont-size:60px;\n}\n.av-special-heading.av-jiw47mfm-7ff60139bb9bc33b7723604387b58bf2 .special-heading-inner-border{\nborder-color:#ffffff;\n}\n.av-special-heading.av-jiw47mfm-7ff60139bb9bc33b7723604387b58bf2 .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-jiw47mfm-7ff60139bb9bc33b7723604387b58bf2 .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-jiw47mfm-7ff60139bb9bc33b7723604387b58bf2 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-jiw47mfm-7ff60139bb9bc33b7723604387b58bf2 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>Bankruptcy 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-1954'><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-413c3ca4d2b7dcafc0c490ad7448a245\">\n.avia-image-container.av-jhllpdlo-413c3ca4d2b7dcafc0c490ad7448a245 img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-jhllpdlo-413c3ca4d2b7dcafc0c490ad7448a245 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-jhllpdlo-413c3ca4d2b7dcafc0c490ad7448a245 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\/2025\/02\/pubblicazione-bancarotta-e-nuove-responsabilita-nel-codice-della-crisi.jpg\" data-srcset=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2025\/02\/pubblicazione-bancarotta-e-nuove-responsabilita-nel-codice-della-crisi.jpg 724w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2025\/02\/pubblicazione-bancarotta-e-nuove-responsabilita-nel-codice-della-crisi-300x300.jpg 300w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2025\/02\/pubblicazione-bancarotta-e-nuove-responsabilita-nel-codice-della-crisi-80x80.jpg 80w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2025\/02\/pubblicazione-bancarotta-e-nuove-responsabilita-nel-codice-della-crisi-36x36.jpg 36w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2025\/02\/pubblicazione-bancarotta-e-nuove-responsabilita-nel-codice-della-crisi-180x180.jpg 180w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2025\/02\/pubblicazione-bancarotta-e-nuove-responsabilita-nel-codice-della-crisi-705x705.jpg 705w\" data-sizes=\"(max-width: 724px) 100vw, 724px\" class='avia_image' ><img decoding=\"async\" class='wp-image-1894 avia-img-lazy-loading-not-1894 avia_image ' src=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2025\/02\/pubblicazione-bancarotta-e-nuove-responsabilita-nel-codice-della-crisi.jpg\" alt='' title='publication-bankruptcy-and-new-responsibilities-in-the-crisis-code'  height=\"724\" width=\"724\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2025\/02\/pubblicazione-bancarotta-e-nuove-responsabilita-nel-codice-della-crisi.jpg 724w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2025\/02\/pubblicazione-bancarotta-e-nuove-responsabilita-nel-codice-della-crisi-300x300.jpg 300w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2025\/02\/pubblicazione-bancarotta-e-nuove-responsabilita-nel-codice-della-crisi-80x80.jpg 80w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2025\/02\/pubblicazione-bancarotta-e-nuove-responsabilita-nel-codice-della-crisi-36x36.jpg 36w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2025\/02\/pubblicazione-bancarotta-e-nuove-responsabilita-nel-codice-della-crisi-180x180.jpg 180w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2025\/02\/pubblicazione-bancarotta-e-nuove-responsabilita-nel-codice-della-crisi-705x705.jpg 705w\" 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  avia-builder-el-last  flex_column_div '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-23gapk-80209934b7d4d4be4fee631af366ce2f\">\n#top .av-special-heading.av-23gapk-80209934b7d4d4be4fee631af366ce2f{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-23gapk-80209934b7d4d4be4fee631af366ce2f .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-23gapk-80209934b7d4d4be4fee631af366ce2f .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-23gapk-80209934b7d4d4be4fee631af366ce2f 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, Fabio Di Vizio<\/p>\n<\/div><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >Bankruptcy and New Criminal Responsibilities in the Crisis Code. Directors, Statutory Auditors, and Auditors <\/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-cd6c5e84d58801b7b65dab5dd163dad0\">\n#top .av_textblock_section.av-8vsfse-cd6c5e84d58801b7b65dab5dd163dad0 .avia_textblock{\nfont-size:16px;\n}\n<\/style>\n<section  class='av_textblock_section av-8vsfse-cd6c5e84d58801b7b65dab5dd163dad0'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>Giuffr\u00e9, 2024.<br \/>\n<\/strong><\/p>\n<p>With the entry into force of the Business Crisis Code (Legislative Decree 12 January 2019, No. 14), alongside the liquidation procedures that characterized the 1942 bankruptcy law and which, in situations of imminent insolvency, imposed essentially conservative duties and oversight of the integrity of corporate assets on management and control bodies, initiatives aimed at rehabilitating the company are now widely favored, seeking to preventively overcome insolvency, so as to avoid the dissipation of company value and promote business continuity.<br \/>\nThe work aims to verify what the consequences may be, from a criminal perspective, for directors and control bodies regarding the violation of the obligation to act, without delay, in adopting and implementing one of the useful tools for the timely detection of business crisis and for overcoming the crisis and recovering business continuity. These are behavioral duties that may outline omissions that can significantly expand the perimeter of responsibility for those in charge of corporate management, with potential implications for all bankruptcy crimes.<br \/>\nThe objective of the work, which is aimed at a broad audience (Magistrates, Lawyers, Accountants, Accounting Experts, Auditors), is precisely to verify the extent to which the changes introduced by the crisis code affect bankruptcy crimes.<br \/>\nTo this end, an extensive and complete analysis has been carried out on various crimes of improper bankruptcy (Art. 329, CCI) and simple bankruptcy (Art. 330 CCI), as well as corporate crimes (Art. 2621 et seq. Civil Code) and crimes specific to statutory auditors (Art. 27-31 Legislative Decree No. 39\/2010) to understand if new forms of criminal liability for directors, statutory auditors, or auditors can be hypothesized.<\/p>\n<\/div><\/section><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"featured_media":1894,"comment_status":"closed","ping_status":"closed","template":"","tags":[],"portfolio_entries":[51],"class_list":["post-1954","portfolio","type-portfolio","status-publish","has-post-thumbnail","hentry","portfolio_entries-bankruptcy-crimes"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/portfolio\/1954","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/portfolio"}],"about":[{"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/types\/portfolio"}],"replies":[{"embeddable":true,"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/comments?post=1954"}],"version-history":[{"count":2,"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/portfolio\/1954\/revisions"}],"predecessor-version":[{"id":1958,"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/portfolio\/1954\/revisions\/1958"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/media\/1894"}],"wp:attachment":[{"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/media?parent=1954"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/tags?post=1954"},{"taxonomy":"portfolio_entries","embeddable":true,"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/portfolio_entries?post=1954"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}