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The company administrator is responsible for the total lack of accounting and for keeping it in a summary and unintelligible way: Cassation n. 27610/2019
- 12/11/2019
With judgement n. 27610 of 29th October 2019 the Court of Cassation reaffirmed the principle according to which the total lack of accounting as well as the keeping of the same in an approximate and unclear way justifies by itself the condemnation of the administrator to compensation for damages in the liability action brought by the company pursuant to Art. 2392 of the Civil Code. That's because in that case there would be a violation by the administrator of specific legal obligations, which could result in a prejudice to the company’s assets. The amount of the damage must be determined on an equitable basis, making reference to a percentage of the amount admitted to liabilities for tax credits.
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