Profili societari. Commento all'art. 28 del d. lgs. 8 giugno 2001, n. 231

[Autom. eng. transl.] The work is a commentary (updated compared to the previous edition) on art. 28 of Legislative Decree 231/2001 (relating to the criminal liability of collective entities), trying to analyze what are the consequences of the transformation operation (both internal and cross-border) on an entity: a) already responsible for an administrative offence dependent on a crime; b) whose liability has not yet been ascertained; c) whose ascertainment judgment has not yet begun. The contribution tries to provide a key to reading a rule (art. 28) written (or) before the reform of corporate law in 2003 and the introduction of the cross-border transformation in 2023: therefore designed for a regulatory context in which the transformation operation was very different from the current one.