Can the return of the capital increase sums to the shareholders constitute the crime of fraudulent bankruptcy?
The payments made by members for future capital increases are restricted and their return could constitute the crime of fraudulent bankruptcy if such an operation, in the event of the company’s insolvency, occurs in the absence of a deadline for the execution of the capital increase and without the certainty of its non-realization. This is […]
Non-existent or undue tax credits: now the Criminal Cassation intervenes.
2023 ended with the filing of the twin sentences of the United Civil Sections of the Court of Cassation, no. 34419 and no. 34452 of 11 December 2023 (already commented on this blog), which had addressed the issue of the qualification of unduly offset tax credits, tracing the boundaries of the notions of non-existence and […]
Bank Usury. News from the Civil United Sections on the relevance of the CMS in the calculation of the TEG
Almost nine years after the entry into force of Law No. 2 of 2009, which modified, among other things, the regime of the maximum overdraft fee (now called the commission for making funds available), in its ruling No. 16303 of June 20, 2018, the United Civil Sections of the Supreme Court again intervene on the […]
