The Court of Cassation, in its judgment No. 8995 of 27.02.2018, ruled that the liquidator of a company is liable under civil and criminal law even with his own assets only if he has wilfully failed to pay taxes, misappropriating the company's assets and allocating them to other purposes,
including the hypothesis of payment without respecting the hierarchy provided for by the legal system, by putting other payments such as, for example, the assignment of assets to shareholders or the payment of other lower-ranking debts before the payment of taxes.