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SOCIETà SVUOTATA DEI LAVORATORI: SI CONFIGURA BANCAROTTA FRAUDOLENTA


Risponde del reato di bancarotta fraudolenta l?"amministratore di fatto di una società fallita che ha trasferito, senza adeguato corrispettivo, i propri dipendenti ad altra impresa. La Corte di cassazione, con la sentenza 3233 del 26 gennaio 2026, ha stabilito che l'avviamento, i rapporti di lavoro e la tecnologia costituiscono beni economicamente apprezzabili che possono formare oggetto di bancarotta fraudolenta per distrazione. Infatti, nel concetto di “beni” considerato dall?"articolo 216 della legge fallimentare sono ricompresi tutti gli elementi del patrimonio dell'imprenditore, ossia quelli suscettibili di utilizzazione immediata, i beni strumentali ed anche i beni futuri. La vicendaLa Corte di appello di Venezia riformava la sentenza del Gup del Tribunale di Padova che aveva affermato la responsabilità di un imputato, amministratore di fatto di una Srl, per i delitti di bancarotta fraudolenta patrimoniale e documentale, unificati ai fini sanzionatori in un unico delitto di bancarotta fraudolenta, aggravato ai sensi dell'articolo 219, comma 2 della legge fallimentare. Fonte: https://www.fiscooggi.it/portale/-/società-svuotata-dei-lavoratori-si-configura-bancarotta-fraudolenta
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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