Although bankruptcy crimes can be classified into different types, it is functional to approach this topic by dividing it into two macro-categories that differ substantially based on the legal subjects involved in the offense (on one side, the bankrupt, and on the other, a person other than the bankrupt).
Among the bankruptcy crimes committed by the bankrupt, the most well-known are - alongside abusive credit recourse, false reporting of non-existent creditors, and other non-compliances by the bankrupt - bankruptcy, which is distinguishable into:
- Fraudulent bankruptcy: this concept is applied to the conduct of the entrepreneur, who is declared bankrupt for dissipating, concealing, falsifying, or destroying his assets (fraudulent asset bankruptcy), or accounting books and documents (fraudulent documentary bankruptcy), or for making payments or simulating preference titles to favor creditors and to the detriment of others (preferential bankruptcy);
- Simple bankruptcy: affects entrepreneurs who have dissipated their social assets for personal expenses exceeding their economic condition (simple asset bankruptcy), incomplete or irregular keeping of accounting books compared to what is prescribed by law (simple documentary bankruptcy).
Bankruptcy offenses committed by a person other than the bankrupt individual differ from the previous ones in that they involve not only the entrepreneur but also the connected company. For this reason, bankruptcy offenses include not only those mentioned above but also fraudulent corporate bankruptcy, simple corporate bankruptcy, abusive credit recourse, false reporting of non-existent creditors, as well as instigator offenses, private interest of the receiver in bankruptcy acts, acceptance of undue compensation, failure to deliver or deposit bankruptcy assets, filing of claims for simulated or diverted credits without the involvement of the bankrupt, vote market, abusive exercise of commercial activities, failure to transmit the list of protested bills.