Off to the reformulation of the crime of false accounting: the Justice Commission of the Chamber has in fact approved a bill aimed at modifying the disciplinary discipline. From Monday, the provision will be brought to the attention of the Chamber for general discussion. The text approved by the commission intervenes on the false corporate communications contained in the civil code (articles 2621 and 2622) and on the accountability of the auditors.
In summary, with regard to the article of the civil code on false corporate communications committed in the context of unlisted joint-stock companies (article 2621 of the civil code), they are expected to be punished with imprisonment of up to three years. Therefore, false corporate communications, currently conceived as a crime of danger sanctioned by contravention (arrest of up to two years), are once again a crime.
PAs regards falsehoods committed in listed or publicly-traded companies (article 2622 of the civil code), the provision approved by the Montecitorio Justice Commission increases the prison sentence (from one to 4 years of imprisonment), provides for the prosecution of the office, transforms the current crime of harm into crime of danger.
