A recent judgment by the Court of Cassation in Italy diverged from predominant case law, which considers computer data to lack the physicality typical of tangible assets.
Why is this so important?
Article 646 of the Criminal Code, regarding embezzlement, refers to “money or any tangible assets owned by someone else” as the object of such conduct.
What had happened?
An employee had returned the Company’s laptop, but its hard drive had been formatted, and the company’s data that had been stored in it were missing.
The outcome of the earlier stages of the legal proceedings, and the reasons for the final judgment have been commented by Mr Luca Daffra, Senior Partner of our firm, in his article for ILO’s newsletter on Tech, Data, Telecoms & Media – Italy.