Il nuovo reato di falso in bilancio. Alle Sezioni Unite il compito di dirimere il contrasto interpretativo insorto nella Sezione V

Abstract

The author reflects on the new offence of false accounting again (article n°2621 Italian Civil Code) because of article n°9 of Law n°69/2015. According to article 618 of Italian Code of Criminal Procedure, by order n°9186, year 2016, the Fifth Chamber of the Italian Court of Cassation has referred the matter to United Sections of the Court so that they can give their opinion “whether the modification of the article n°2621 has produced a recall effect on this crime or not”. In fact, a conflict of interpretation on this point remains even within the Fifth Chamber. The article analyses this argument in detail.