By judgment nr. 8880 dated October 6-th 2017, Genova Court has stated that the auditors who do not have legal auditing duties cannot be considered liable for the forgery regarding the single items of the financial statements carried out by the managers.

By recent judgment nr. 11075 dated March 13-th 2018, Court of Cassation explained that the access to a data processing system for purposes other than the authorized ones, with the aim of benefiting from the stolen data, becomes part either of the offence as provided by art. 615-ter c.c. (computer fraud) or of the one provided by art. 615 – ter c.c (unauthorized access to a data processing or computer system).

The traceability of bitcoin and other crypto – currencies transactions is a matter of fact. However, the data processing access systems do, without exception, not work on an identification principle but on a mere information and computer credentials check and this does exactly imply the discrepancy with the money loundering regulations: the informatics system which identifies and recognizes pin, password and other credentials is never supposed to guarantee the real identity of the one who makes a transaction.