Bienes jurídicos de relevancia comunitaria y protección penal: el caso de las falsedades en las cuentas de sociedades mercantiles

Abstract

The essay analyses the sentence passed by the Court of Justice of the European Community on the 3rd. of May, 2005, on the principle of retroactivity of the more favorable penal law (lex mitior) and on the problematic compa- tibility of the reform of the laws on corporation crimes carried away in Italy, especially in matter of false accounting, with the European Union principles of openess and truthfulness of the accounting.