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LA BANCAROTTA FRAUDOLENTA CONCORRE CON LA TRUFFA

Pubblicato il 05 aprile 2016 alle 14.15

La Corte di Cassazione, nella sentenza 4.4.2016 n. 13399, ha precisato che:

-il delitto di bancarotta fraudolenta concorre con quello di truffa, sia perché l’obiettività giuridica delle ipotesi delittuose è diversa, sia perché l’“iter criminis” della truffa si esaurisce con l’acquisizione di beni mediante mezzi fraudolenti, mentre il fatto dell’imprenditore truffaldino che sottragga successivamente alla garanzia patrimoniale le entità economiche illecitamente acquisite al suo patrimonio costituisce un’azione distinta ed autonoma, punita a titolo di bancarotta fraudolenta se viene dichiarato il fallimento (cfr. Cass. n. 39610/2010);

-la bancarotta fraudolenta per distrazione in ambito societario è reato complesso, che comprende tra i propri elementi costitutivi una condotta di appropriazione indebita del bene distratto di per sé punibile ex art. 646 c.p. Di conseguenza, nel caso di identità del bene appropriato e distratto, l’agente non risponde di entrambi i reati, ma solo di quello complesso, come stabilito dall’art. 84 c.p. Qualora, inoltre, l’appropriazione indebita sia stata oggetto di sentenza di condanna prima della dichiarazione di fallimento, non è preclusa, nel successivo procedimento per bancarotta, la contestazione del reato fallimentare.

In tal caso, peraltro, il giudice deve, in sede di condanna per quest’ultimo reato, considerare assorbito quello sanzionato ai sensi dell’art. 646 c.p., secondo un principio di equità che trova espressione anche nello scioglimento del giudicato sulle pene in caso di riconoscimento della continuazione in fase esecutiva (cfr. Cass. n. 48743/2014 e Cass. n. 4404/2009). La pronuncia definitiva per il reato meno grave non rende improcedibile la bancarotta fraudolenta, né dà luogo a “bis in idem”, determinando invece l’assorbimento in questa - reato complesso ex art. 84 c.p. - dell’appropriazione indebita relativa agli stessi beni. Assorbimento che può farsi valere (anche) in sede esecutiva, richiedendo l’eliminazione della frazione di pena relativa all’appropriazione indebita avente lo stesso oggetto della distrazione.

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