Obligation to report changes in assets: the Court of Cassation (Judgment 18474/2024) clarifies the starting date for the inheritance

The Court of Cassation, with the 2024 ruling no. 18474, has delineated a crucial point regarding the obligation to report changes in assets under Article 30 of Law 646/1982, establishing that the deadline for inherited assets runs from acceptance and not from the opening of the estate. An in-depth analysis to understand the criminal implications and to protect oneself best.