La tutela penale del capitale sociale nelle società per azioni

Abstract

Among the corporate crimes of Title XI, Book V of the Italian Civil Code, the cases in point for the protection of the share capital have not enjoyed enough attention in the legal literature over the years. Even after the entry into force of Legislative Decree 11 April 2002, n. 61, containing the "Discipline of criminal and administrative offences concerning commercial companies", the attention on de quibus indictments was episodic, probably because the reflection of the majority of the interpreters was often polarised on false social communications. Gianfranco Martiello's study, having set the essential premises on the nature and relevant functions that the share capital performs both for the company and for third parties, has the aim of offering an overview of its criminal protection system, questioning the political-criminal choices of the reformer, the delicate coordination with the subsequent civil legislation of the Italian S.p.A. and highlighting continuity and discontinuity with respect to the previous criminal law.