The new offenses of false corporate communications are in force since June 14, 2015 and in recent months they have been the subject of conflicting judgments.
the active subjects are always: directors, auditors, liquidators etc .. for the identification of the conduct It has to distinguish among:
• Unlisted companies
• ungoing bankrutp Company
• Listed Companies
the penalty is imprisonment from one to five years and affects "the conscious display of relevant material facts that are untrue or the omission of relevant facts the disclosure of which is required by law on the economic, asset or financial situation of the company or of the group to which it belongs, so in fact capable of inducing others into error. "
It is therefore the Balance Sheet, Income Statement, Notes and the various reports of directors, auditors ..
Ungoing bankrutp Company:
companies, that not having exceeded the limits imposed by law, can not be declared bankrupt, are subject to the crime of false accounting for false evaluation only after lawsuit and imprisonment is from six months to three years. However it is excluding criminal if valuation is mild.
Imprisonment is from three to eight years. For this companies the crime is consumed with the display of material facts that are untrue or the omission thereof. In this case the material facts that are untrue may also be "not relevant"
As in recent months the various sentences were dangerously different and conflicting (before excluded from the false evaluation the false accounting and then deemed correct) March 31, 2016 will be held the hearing in the joined sections in order to (hopefully) clarify the "false evaluative statements"