The Bankruptcy Offenses, even after the recent reforms of the civil code, of the corporate crimes and of the Bankruptcy Law, are characterized by exception rules regarding several common principles: the definition of the authors between the rule of law and the non-retroactivity principle, the harm principle and the consequences of Bankruptcy conduct, the causation of Bankruptcy and the mens rea, the permitted risk, the economic crisis of the enterprise and the principle of sufficient precision of the law. The research outlines a road map of typical questions of " exception laws" concerning the Bankruptcy Offenses, despite the common rules of the penal system about legality, wrongdoing and culpability, and the solutions of the more important reform projects.
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