Causalità e dolo nella bancarotta fraudolenta impropria da false comunicazioni sociali

The comment analyses the decision taken by the Court of Appeal of Bologna within the case concerning the breakdown of the Italian cooperative "Coopcostruttori". Allegations included bankruptcy fraud allegedly arising from previous false accounting offences, which would have deceived banks and investors, leading them to grant credit to the cooperative, which it would never be able to repay. The comment focuses on the notion of "breakdown" relevant to bankruptcy offences; on issues relating to the ascertainment of causation in bankruptcy stemming from false accounting offences; and on the positions of corporate control functions as statutory auditors or external auditors.