Una lettura integrata degli artt. 2407 c.c. e 25 octies CCII: dalla responsabilità “paralizzante” alla responsabilità “abilitante”

[Machine translation] The paper proposes an integrated reading of articles 2407 of the Italian Civil Code and 25 octies of the Civil Code, starting from the idea that the reform of the first rule must be read in accordance with the reporting and supervisory duties provided for by the Crisis Code and in parallel with the notification and rescue obligations enshrined in the Civil Code. The central assumption is that the limitation of liability acts as an “enabling” incentive: it protects auditors only if they are active and diligent, while the failure to report may, de jure condito, constitute a juris tantum presumption of possible intent, with the consequent exclusion of chapter 1. In a spirit of self-criticism, the A. recognizes that the proposal to configure reporting, where the conditions are met, is more daring, as a gateway to the compensatory limit, balancing the preventive function of control with the need not to discourage the assumption of office. The conclusions, deliberately interlocutory, outline a model in which current law and de jure conendo perspectives are intertwined, reinforcing the systemic coherence between the Civil Code, the Crisis Code and insurance regulations.