Fraud and Self-Laundering: Commentary on the Ruling of the Court of Cassation, Criminal Section II, No. 17641 of 2024

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2012 reform 2018 41-bis A.A. abbreviated trial abnormal act abnormality abuse abuse of office abuse of power abusive occupation abusive practice accessory penalties accidents accountability accountant accounting accounting records acquittal act of property disposition active repentance administrative liability administrative sanctions administrator liability administrators adversarial system aggravated fraud aggravated homicide aggravating circumstances aggravating factor aggravating factors aiding and abetting alternative measures ancillary penalties annulment annulment without referral anti-mafia law antisemitism apology of fascism appeal Appeal to the Court of Cassation Appeal to the Supreme Court appeals appointment of defense counsel archiving armed conflict arrest art. 452-bis article 127 article 133 of the penal code article 41-bis asset liability asset protection assistance association attempted murder Attorney General attribution authority of the Prefect Awareness backdating banking law bankruptcy bankruptcy fraud bankruptcy law bankruptcy offenses bankruptcy trustee benefit betting beyond a reasonable doubt bid rigging board of auditors building abuse building bonuses building law building offenses burden of pleading burden of proof C.A. Camorra clan carrying in a public place Cartabia reform case law Cassation Cassation ruling causal link causes of non-punishability certificates challenge chamber procedure child abduction child pornography child protection children's rights circumstantial evidence citizenship civil judgment civil law civil liability civil mediation civil obligations civil party civil party constitution civil trial clandestine transport coercive abuse cohabitation collaborators of justice collective entities collector colluding entrepreneurs colonoscopy communication community service competence competition complaint complicity complicity in the crime computer data computer devices concealment concurrence of offenses concurrent sentences conditional intent conditional suspension conditional suspension of sentence confiscation consent conspiracy constitutional legitimacy consumer protection contempt continuation of offenses continued offense continuity in executivis conversion of sentence cooperative corporate income tax corporate law corruption corruption of minors Cosa Nostra Council of State ruling couriers Court of Appeal Court of Appeal of Ancona Court of Appeal of Bari Court of Appeal of Brescia Court of Appeal of Trento Court of Appeal ruling Court of Cassation court of review cover-up Covid-19 Cramer Bank credit compensation credit fraud creditors' rights crime crimes crimes against public administration crimes against public faith crimes art. 4-bis criminal action Criminal Association criminal code criminal conspiracy criminal justice criminal law criminal liability criminal offenses criminal procedural law criminal procedure criminal proceedings criminal record criminal review criminal ruling criminal trial criminal_law criminal_responsibility culpability cultural heritage curator liability custodial sentence cyber fraud D.D. damage damage repair damages compensation danger assessment dangerous animals dangerous discharge dangerous ignitions data daytime isolation de facto administrator de facto administrators de facto family debt waiver decommissioning deductibility defamation default defendant defendant's liability defendants' rights defender defense defense attorney defense impediment defensive investigations defensive medicine delegated professional delegation of functions demolition order dentistry detention detention regime devastation directors directors' liability disability defense dismissal domestic violence domicile doubling of penalties driving under the influence drug addiction drug importation drug offenses drug possession drug trafficking drugs duration ECHR economic crimes educational responsibility educators elderly elections electricity electronic filing embezzlement emergency exit employer liability encrochat endangerment crime Enel verifier energy theft enforceable judgment Enforcement Judge enhanced reasoning entities entrepreneur expenses environmental law environmental liability environmental pollution environmental responsibility equality Equitalia European arrest warrant European Court of Human Rights European investigation order European Public Prosecutor European regulations evidence evidence of guilt evidential uncertainties evidentiary seizure exclusion of punishability exploitation prostitution expulsion extended confiscation extended effect external competition external_competition extortion extradition Failure to Declare failure to pay failure to report false accounting false corporate communications false declaration false invoices false power of attorney family family law fault financial intermediation financing food products foreign convicts foreign defendant foreigners forfeitable profit forfeiture forgery fraud fraudulent agreement fraudulent bankruptcy fraudulent declaration fraudulent operations freedom of expression freedom of self-determination fugitive fugitive status fundamental rights gambling gambling addiction General Fraud general intent gifts good faith GPS location guarantee interrogation guidelines habituality health emergency health law health laws health safety healthcare professionals hearing adjournment home access homicide house arrest human dignity human rights ideological falsehood ideological falsehood. illegal carrying of weapons illegal collection illegal interference illegal stay illegal subdivision illegality of penalty illegality of the penalty illicit origin immediate judgment immigration immigration law impartiality impartiality of the judge impediment to appear impeditive causes impeditive crimes inadmissibility inadmissibility of evidence inadmissibility of statements incitement to corruption incompatibility increase of penalty indictment indirect author individual freedom inducement to error influence peddling information transparency inhuman treatment inhuman treatments insolvency insolvency law intangible assets intent interceptions intercompany transactions interest of the accused interest rate international cooperation international protection interpreter investigations investments involuntary manslaughter Italian jurisprudence Italian law Jealousy joint participation judge judgment judgment 14980/2022 judgment 17225 judgment 37081 judgment 45002 judgment 47185 Judgment 7601 Judgment no. 15657 judgment no. 17585 judgment no. 30092 judgment no. 39153 judgments judicial administration judicial competence judicial cooperation. judicial error judicial reasoning jurisdiction jurisprudence justice kidnapping knowledge of the process labor law late filing law law 110/1975 Law No. 69 of 2005 lawyer lawyers leading questions legal availability legal costs legal entity legal error legal liability legal principles legal qualification legal reasoning Legislative Decree 150/2022 legislative decree 231 Legislative Decree 231/2001 Legislative Decree 74/2000 Legislative Decree 81/2008 Legislative Decree No. 231 Legislative Decree No. 74/2000 liability liability for omission liability of directors liability of entities liability of liquidators liability of public officials license revocation life imprisonment limitation liquidator liquidator liability liquidators losing party lottery M.V. mafia mafia association Mafia associations mafia infiltration mafia_association magistrate malfunction mandate to appeal manslaughter marital separation maritime law medical liability medical malpractice messaging minor entity minor offense minors misappropriation misdemeanor mistreatment mitigating circumstances mitigating factors mobbing money laundering money transfer mortgage murder narcotic substances narcotics ne bis in idem new evidence non-mention non-retroactivity nonexistent invoices notarial liability notary notary liability notification notifications nullity nursing home obligation to provide reasons obstructive offenses offenses subject to complaint office prosecution official secret old age omitted payment online grooming Opposition order organizer overdose paper judgment Paper proceedings para-familiarity parole probation partial mental defect participation of individuals passive extradition payments penalty penitentiary institutions pepper spray periculum in mora personal data personal injuries personal precautionary measures plea bargaining Popular Bank Poste Italiane postponement of hearing precautionary measure precautionary measures predicate offense predictability of conviction preliminary investigations preliminary ruling prescription Presidential Decree 309/1990 Presidential Decree No. 309/1990 prevention preventive confiscation preventive custody preventive measures preventive seizure principle of correlation principle of specialty prison benefits prison system prisoners' rights privacy probation procedural law procedural terms proceeds of crime professional liability professional secrecy prohibition of expatriation property law proportionality protection of heritage protection of minors protection of rights protection of third parties provisional provocation psychopathology public acts public administration public companies public defender public grants public health public hearing procedure public interest public land public liability public official public officials public prosecutor public safety public service public will racism radiological exposure readmission real estate execution reasoning receiving stolen goods recidivism recovery recusal referral referral judge referral to trial reformatio in peius refusal of official acts registration tax regulations regulatory uncertainty rehabilitation rehabilitation path related crimes related offenses reliability of testimonies remediation renewal of proceedings repeal reporting Republic of Ukraine rescission rescission of the judgment residence permit resistance to public officials responsibility restitution retraction revenge porn review revocation revocation of penalty right of asylum right of defense right to compensation right to defense right to privacy rights of prisoners rights of the accused right_to_defense risk risk allowance risk of reoffending road law robbery ruling ruling 14222 ruling 15625 ruling 15664 ruling 16045 ruling 16576/2023 ruling 16800 ruling 17211 ruling 17216 ruling 17320 ruling 17400 ruling 17973 ruling 2020 ruling 2021 ruling 2022 ruling 2023 ruling 2024 ruling 30143 ruling 36775 ruling 36918 ruling 36942 ruling 37131 ruling 37248 ruling 37350 ruling 37639 ruling 37751 ruling 37855 ruling 38511 ruling 38845 ruling 39243 ruling 39482 ruling 39548 ruling 39680 ruling 39711 ruling 40118 ruling 44064 ruling 44096/2024 ruling 7760/2016 ruling 834/2025 ruling no. 14792 ruling no. 17918 ruling no. 39481 ruling no. 41721/2024 ruling no. 44731 ruling of the Court of Cassation ruling Rome ruling Supreme Court rulings ruling_30133 safety safety measures sanctions security seizure self-declaration self-defamation self-defense self-harm self-laundering self-money laundering semi-liberty sentence sentence 27090 sentence 36945 sentence 37107 sentence 45576 sentence no. 15704 sentence no. 38802 sentencing frameworks share capital simple bankruptcy Sky ECC smoke bomb social danger social dangerousness social network social reintegration special surveillance specific intent stalking standing standing to appeal start date statements statute of limitations statute of limitations for crimes subjective element subjective elements substitute penalties substitute penalty substitute sanctions succession of criminal laws summons to trial supervisory obstacle support administrator support decree Supreme Court Supreme Court 2023 Supreme Court 2024 Supreme Court ruling Supreme_Court Surveillance Court suspension of deadlines suspension of proceedings Taranto ruling tax assessment tax assessments tax benefits tax compensation tax consultants tax credit tax crime tax crimes tax debt tax documentation Tax Evasion tax fraud tax law Tax Liability tax offenses tax violations taxes teachers technical manager telephone data territorial incompetence territorial jurisdiction terrorism testimonial evidence testimonies theft therapeutic custody threshold of punishability torture totalitarian ideologies trafficking translation trial in absentia trust trusted defense attorney undue compensation undue inducement undue influence undue perception unification of sentences unlawful acts unlawful data processing unlawfully received urban planning use of minors use of service vehicles usury validation of arrest validity of evidence VAT VAT credit victim protection video chat violated rights violent crimes virtual presence visual interviews vulnerability waiver waiver of mandate warning waste combustion waste management weapons WhatsApp white list Wiretapping withdrawal of complaint withholding agents withholdings witness evidence witness examination worker training workplace accidents workplace injuries workplace safety wrongful detention