According to the decision of the Italian Court of Cassation of 16 September 2021, an insolvency debtor may become managing director of a limited liability company (società a responsabilità limitata), as opposed to public limited companies (società per azioni), for which the prohibition still applies.

According to the Supreme Court, the reason for this distinction lies in the institutional context in which the different types of companies operate. In the case of limited companies, the prohibition is justified by the fact that they are very large and strictly regulated. Limited liability companies, on the other hand, are characterised by the greater weight of the individual participants in the business.