Cassation annuls appeal judgment for lack of reasoning on accounting evidence and balance sheet corrections.

The Supreme Court annulled the Court of Appeal's confirmation of the first-instance acquittal and conviction, ordering a remand to the Naples Court of Appeal. The appellant argued that the lower courts failed to adequately address his defense regarding the provisional nature of accounting entries and the subsequent corrected balance sheet. The Court found the appellate reasoning insufficient because it merely pointed to the presence of line items in two tables without verifying the actual reduction of the company's assets or the nature of the entries.