Commentary on the Judgment of the Court of Cassation n. 26527 of 2024: Issues of Proportionality in Fiscal Sanctions

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41-bis A.A. abbreviated trial abnormal act abuse abuse of office abuse of power abusive occupation abusive practice accidents accountability accounting accounting records acquittal act of property disposition active repentance administrative liability administrative sanctions administrator liability administrators adversarial system aggravated fraud aggravating factor aggravating factors alternative measures annulment annulment without referral anti-mafia law antisemitism apology of fascism appeal Appeal to the Supreme Court appointment of defense counsel archiving armed conflict arrest art. 452-bis article 127 article 133 of the penal code article 41-bis asset liability assistance attempted murder Attorney General attribution authority of the Prefect backdating banking law bankruptcy bankruptcy fraud bankruptcy law bankruptcy offenses bankruptcy trustee betting beyond a reasonable doubt building abuse building bonuses building law building offenses burden of pleading burden of proof 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