CORPORATE | The Supreme Court on false accounting
On 29 July 2025, the Italian Supreme Court issued its ruling No. 27859/2025, held that the inclusion of false information in a financial statement does not end with the first altered document; rather, the offence recurs each time subsequent financial statements reproduce or confirm the same untruthful data. Accordingly, each financial statements affected by falsehood constitutes an autonomous criminal offence of false accounting, with its own separate statute of limitations period.
Newsletter n. 111 – October 2025