News
The crime of false accounting is consumed in the place where the financial statements is shown to the shareholders
- 10/09/2018
In Judgment no. 27170/2018, the Court of Cassation stated the irrelevance of the place where the company is located, in order to establish the territorial jurisdiction referring to the crime of false accounting. The place where the financial statements are submitted to the shareholders, is the criterion adopted in order to establish the territorial jurisdiction.
For this reason, the Court has established that the crime of false social communications, provided for by article 2621 of the Civil Code, is consumed in the place and at the time the meeting is held and the financial statements are presented to the shareholders and, therefore, there is territorial jurisdiction, not to mention the place where the company is based.
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