Criminal Prescription: An Analysis of Judgment No. 36475 of 2024
The recent ruling of the Court of Cassation provides significant insights on the issue of the statute of limitations for tax offenses and the interpretation of the rules regarding simulated contracts and seizures.
Commentary on Judgment No. 26527 of 2024: The Principle of 'Cui Prodest' in the Conviction for False Declaration.
Let's analyze the meaning of the recent ruling no. 26527 of 2024, which clarifies the admissibility of the principle of 'cui prodest' in the guilt trial concerning the false declaration.
Smuggling and Import VAT: The Supreme Court clarifies the permanent nature of the crime (Judgment no. 9420/2024)
The Court of Cassation, with judgment no. 9420 of 2024, has provided important clarifications on the permanent nature of the crime of evasion of import VAT, defining the moment of cessation of the illicit conduct. A crucial analysis for professionals and companies in the field of customs and tax offenses.