Subjectively False Invoices: Commentary on Judgment No. 16576 of 2023

The recent judgment No. 16576 of March 1, 2023, by the Court of Cassation offers important clarifications on tax crimes, particularly regarding the issuance of invoices for non-existent transactions. In a context where tax evasion is a matter of growing relevance, the Court has established that the crime can be constituted even in the case of a subjectively false invoice, meaning when the tax transaction was actually carried out, but does not correspond to the provider indicated on the invoice.

Regulatory and Jurisprudential Context

Italian law, particularly Article 8 of Law No. 74 of March 10, 2000, strictly regulates tax fraud offenses. The Court has, in fact, reiterated that subjectively false invoicing is punishable under current legislation. This implies that even if the service was provided, but the provider indicated on the invoice does not match who actually rendered the service, the crime is still constituted.

• Issuance of invoices for non-existent transactions.
• Subjectively false invoices and tax evasion.
• Possibility of sanctions even in the absence of actual evasion.

Analysis of the Judgment's Headnote

Issuance of invoices or other documents for non-existent transactions - "Subjectively" false invoices - Crime - Configurability - Reasons. In the context of tax crimes, the offense of issuing invoices or other documents for non-existent transactions is constituted even in the case of a subjectively false invoice, where the transaction subject to taxation has actually been carried out and there is, however, no subjective correspondence between the provider indicated on the invoice or other fiscally relevant document and the legal entity that rendered the service, as, even in this case, the illicit purpose indicated by the norm can be achieved, namely allowing third parties to evade income and value-added taxes. (In its reasoning, the Court specified that the offense is constituted even if the subject who rendered the service has not been identified and in the case where it has not been ascertained that tax evasion has actually occurred).

This headnote highlights how the legislator and jurisprudence consider the analysis of the subject issuing the invoice to be fundamental, rather than merely verifying the actual execution of the service. In fact, the crime of issuing false invoices is constituted by the mere fact of enabling tax evasion, even in the absence of concrete evidence of evasion by the beneficiary.

Conclusions

Judgment No. 16576 of 2023 represents an important step forward in the fight against tax evasion, clarifying that criminal liability for issuing false invoices does not depend solely on actual evasion, but also on the mere possibility of it. For professionals and companies, it is crucial to pay attention to the accuracy of issued invoices to avoid significant criminal sanctions and ensure compliance with tax regulations. Vigilance and transparency in commercial transactions have never been more relevant.