Scritture e assetti contabili. un’asimmetria normativa tra Codice civile e Codice della crisi

The examination of the combined provisions of the new art. 3 legislative decree n. 14/2019 with the unchanged art. 2214 of the Italian Civil Code makes it possible to highlight the dissociation between, on the one hand, the duty placed on all entrepreneurs to adopt suitable measures / prepare adequate accounting structures and, on the other, the regulation on the keeping of accounts, concerning only non-commercial small entrepreneurs, rectius above the threshold of bankruptcy (alias, judicial liquidation). This is anything but marginal, since the alert can only work if the entrepreneur is not disorganized, knows how to keep accounts and arrivals prepared before OCRI. The paper doesn’t intend to give suggestions to the legislator, but aims to emphasize a systematic asymmetric accident, hoping that it will be effectively resolved also in an interpretative way.