The conduct of the agent in the crime of falsehood in the reports or communications of the persons in charge of the legal audit cannot be of an omissive nature

The Fifth Criminal Section of the Court of Cassazione stated that the conduct sanctioned by the crime of falsehood in reports or communications of those responsible for the statutory audit, already regulated by the repealed art. 2624 civil code and currently provided for by art. 27 Legislative Decree 27 January 2010, n. 39, always has a commissive nature, even if it takes the form of concealing information, given that it still postulates the completion of an action, consisting in the drafting of the report.

In the body of the sentence he also stated that the crime of falsehood in reports or communications of those responsible for the statutory audit, regulated, at the time of the facts, by the repealed art. 2624 civil code (and currently provided for by art. 27 of Legislative Decree no. 39 of 27 January 2010), cannot ex se represent a method of personal complicity in the crimes, equally specific, of corporate bankruptcy, referred to in art. 223, second paragraph, n. 1, bankruptcy law and false corporate communications, referred to in art. 2621 civil code.