Garanzie upstream e bancarotta fraudolenta, uno sguardo sistematico

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Il rilascio di garanzie upstream: quando rileva penalmente, secondo le differenti tesi interpretative del reato di bancarotta.

Il caso -

Nel caso preso in esame dalla sentenza in commento, una società (Beta) aveva concesso pegno sulle partecipazioni delle proprie controllate, al fine di garantire un finanziamento bancario concesso alla propria controllante (Alfa).

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