Embezzlement: Analysis of the Supreme Court Ruling on the Role of the Notary
The recent ruling no. 33856 of September 5, 2024, by the Supreme Court of Cassation offers significant food for thought on the crime of embezzlement, particularly concerning the figure of the notary and their tax-related responsibilities. The defendant, A.A., was convicted for appropriating sums of money intended for the payment of registration tax, a behavior that raised complex legal issues of great importance for the notarial profession.
The Case of A.A. and the Role of the Notary
In the case at hand, notary A.A. was accused of embezzlement for withholding sums intended for the payment of taxes on notarial deeds. The Court of Appeal of Palermo upheld the conviction, arguing that the notary, in their capacity as a public official, is obligated to remit these sums to the treasury. The defense, however, contested this interpretation, arguing that the notary was not acting as a public official at the time of tax payment, but only during the drafting of the deed.
Legal Issues Raised
The Supreme Court of Cassation reiterated that the notary is jointly liable with the parties for the payment of registration tax on the deeds they notarize, confirming their status as a public official.
The ruling addresses several legal issues, including:
- The qualification of the notary as a public official during the fulfillment of tax obligations.
- The objective element of the crime of embezzlement, particularly the misappropriation of funds.
- The principle of ne bis in idem, in relation to administrative sanctions already imposed.
The Court clarified that the public function of the notary does not end with the drafting of the deed but also extends to tax obligations, thus making the crime of embezzlement applicable in cases of appropriation of sums received for this purpose.
Conclusions
The ruling under review serves as an important reminder for all professionals in the notarial sector. It underscores the need for meticulous management of sums received for tax payments, highlighting how the violation of these obligations can lead to significant criminal consequences. It is essential for notaries to fully understand their responsibilities and always act in compliance with current legislation, avoiding conduct that could constitute the crime of embezzlement.
