The Economic and Financial Police Unit of the Guardia di Finanza of Naples has executed a precautionary measure issued by the 38th GIP Office of Naples, which ordered the application of the precautionary measure of house arrest against the entrepreneur of Neapolitan origin Giancarlo Buontempo, resident in Rome, and the Neapolitan accountant Umberto Scala.
The investigation, conducted by the III “Economic Crime” Section of the Naples Public Prosecutor's Office, concerns a number of false accounting and fraudulent bankruptcy cases in relation to the real estate company “Campalto Real Estate Srl”, declared bankrupt on 4 January 2019 by the Court of Naples.
The investigations consisted of document acquisition, hearing of persons informed of the facts and analysis of files and documentation acquired from the computer equipment available to Scala.
“Campalto Real Estate”, established in 2007 with headquarters in Montalcino, almost entirely owned by Buontempo, had as its purpose the construction and sale of properties in the province of Siena, an area constituting the centre of interests of the aforementioned defendant who has attempted, over the last few years, to develop projects and businesses in the real estate sector.
In the summer of 2010, “Campalto Real Estate”, like other companies managed by Giancarlo Buontempo, began to accrue the first debts towards the credit institution that had granted substantial financing as well as towards the tax authorities, and then fell into a real state of bankruptcy starting from July 2011.
During that period, Scala did not limit himself to providing his consultancy services but actually co-administered the company, which was later declared bankrupt, and whose headquarters were transferred to his professional office in Naples. Umberto Scala then took on the role of administrator by right in 2015.
Despite the zeroing of the share capital, the two defendants deliberately avoided starting the liquidation phase of the company, thus causing a significant increase in debt positions and losses. In a situation of obvious bankruptcy, they proceeded with the sale of several prestigious real estate units located in the province of Siena with the subsequent diversion of the proceeds that would have constituted the patrimonial guarantee of the creditors.
The defendants decided to dissolve and liquidate the company only in October 2018, that is, just three months before the bankruptcy declaration. An appeal was then filed with the Court of Appeal of Naples against the aforementioned bankruptcy pronouncement.
The balance sheets for the last three years were produced there, all subject to serious falsification aimed at demonstrating the failure to exceed the so-called "thresholds of failure". The investigations allowed us to confirm what had already been found by the Court of Appeal of Naples, which had noted the absolute unreliability of the aforementioned balance sheets.
During the search, the accounting system of “Campalto Real Estate” was not found and was destroyed or in any case stolen in order to avoid the timely reconstruction of the company assets.
The provision highlighted the dangerousness of the suspects and the current danger of repetition of crimes of the same type (bankruptcy and corporate) also in consideration of the fact that the documentation analyzed shows other Tuscan real estate companies in crisis, initially owned and administered by Buontempo and subsequently managed by Scala, to whose office the legal offices were transferred.
GENERAL INFORMATION ON THE SUBJECTS TO WHICH THE PERSONAL PRECAUTIONARY MEASURE OF HOUSE ARREST IS APPLIED IN RELATION TO THE CRIMINAL HYPOTHESES CONTESTED:
1. BUONTEMPO Giancarlo, born in Naples on 18 June 1968, investigated for fraudulent bankruptcy of documents and assets pursuant to articles 110, 81 paragraph 216 of the Criminal Code, 1 paragraph 219, 1 paragraph 2 and 1 no. 16, Royal Decree of 1942 March 267, no. XNUMX;
2. SCALA Umberto, born in Naples on 12 May 1965, investigated for fraudulent bankruptcy of documents and assets pursuant to articles 110, 81 cpv Cp, 216 c. 1, 219 c.1 and 2 n.1, Royal Decree 16 March 1942, n. 267.
Article published on 2 July 2020 - 09:04
