Money Laundering and Fraud: Commentary on the Judgment of the Court of Cassation, Section II, No. 8793 of 2024

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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 carrying in a public place Cartabia reform case law Cassation causal link challenge child pornography child protection children's rights citizenship civil judgment civil law civil liability civil obligations civil party constitution civil trial cohabitation collective entities collector community service complaint complicity computer data computer devices concurrent sentences conditional suspension conditional suspension of sentence confiscation consent constitutional legitimacy contempt continuation of offenses continued offense continuity in executivis conversion of sentence corporate law corruption corruption of minors Court of Appeal Court of Cassation court of review cover-up Covid-19 crime crimes crimes art. 4-bis criminal action Criminal Association criminal code criminal conspiracy criminal justice criminal law criminal liability criminal procedural law criminal procedure criminal proceedings criminal review criminal trial culpability cultural heritage curator liability custodial sentence damage damage repair damages compensation danger assessment dangerous animals dangerous discharge dangerous ignitions daytime isolation de facto administrator debt waiver decommissioning deductibility default defendant defendant's liability defendants' rights defense defense impediment defensive investigations delegation of functions demolition order dentistry detention detention regime devastation directors disability defense domestic violence domicile doubling of penalties driving under the influence drug addiction drug importation drug trafficking duration educational responsibility educators elderly electricity embezzlement emergency exit employer liability encrochat endangerment crime Enel verifier energy theft enforceable judgment Enforcement Judge entities environmental law environmental liability environmental pollution environmental responsibility equality European arrest warrant European investigation order European regulations evidence evidential uncertainties evidentiary seizure exclusion of punishability expulsion extended confiscation extortion extradition Failure to Declare failure to report false corporate communications false invoices family family law fault financial intermediation food products foreign convicts foreign defendant foreigners forfeitable profit fraud fraudulent agreement fraudulent bankruptcy fraudulent declaration freedom of expression freedom of self-determination fugitive gambling addiction General Fraud good faith GPS location guarantee interrogation guidelines habituality health law health laws health safety healthcare professionals hearing adjournment home access homicide house arrest human dignity human rights ideological falsehood ideological falsehood. illegal collection illegal interference illegal stay illegal subdivision illegality of penalty illicit origin immediate judgment immigration immigration law impartiality of the judge impeditive causes inadmissibility inadmissibility of evidence inadmissibility of statements incitement to corruption incompatibility increase of penalty indirect author individual freedom information transparency inhuman treatments insolvency insolvency law intent interceptions interest of the accused interest rate international cooperation interpreter investigations involuntary manslaughter Italian jurisprudence Italian law Jealousy judge judgment judgment 14980/2022 judgment 17225 judgment 37081 Judgment 7601 Judgment no. 15657 judgment no. 17585 judgment no. 39153 judgments judicial competence judicial cooperation. judicial error jurisdiction jurisprudence justice kidnapping labor law late filing law law 110/1975 leading questions legal costs legal entity legal liability legal reasoning legislative decree 231 Legislative Decree 231/2001 Legislative Decree 81/2008 Legislative Decree No. 231 liability liability for omission liability of directors liability of entities liability of public officials license revocation life imprisonment losing party mafia mafia association magistrate manslaughter maritime law medical liability messaging minor entity minor offense minors misappropriation misdemeanor mistreatment mitigating circumstances mobbing money laundering money transfer mortgage narcotic substances narcotics new evidence nonexistent invoices notarial liability notary notification notifications nullity nursing home obligation to provide reasons obstructive offenses offenses subject to complaint office prosecution old age online grooming Opposition order overdose paper judgment Paper proceedings para-familiarity parole probation partial mental defect passive extradition penalty pepper spray personal data personal injuries plea bargaining postponement of hearing precautionary measure precautionary measures preliminary investigations preliminary ruling Presidential Decree 309/1990 preventive confiscation preventive measures preventive seizure principle of specialty prison benefits prison system prisoners' rights privacy probation procedural law procedural terms professional secrecy prohibition of expatriation property law proportionality protection of heritage protection of minors protection of rights protection of third parties provisional public acts public defender public grants public health public hearing procedure public interest public land public official public officials public prosecutor public safety public service public will racism readmission reasoning recidivism recusal 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 responsibility 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 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 2021 ruling 2022 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 7760/2016 ruling no. 14792 ruling no. 17918 ruling no. 39481 safety safety measures security seizure self-defense sentence sentence 36945 sentence 37107 sentence no. 15704 sentence no. 38802 sentencing frameworks Sky ECC smoke bomb social danger social dangerousness social network special surveillance specific intent stalking standing standing to appeal start date statements statute of limitations statute of limitations for crimes subjective element substitute penalties substitute penalty substitute sanctions succession of criminal laws summons to trial supervisory obstacle support administrator support decree Supreme Court Supreme Court ruling Surveillance Court suspension of deadlines suspension of proceedings tax assessment tax assessments tax credit tax crimes tax debt tax documentation Tax Evasion tax fraud tax law Tax Liability tax offenses tax violations taxes teachers technical manager territorial jurisdiction terrorism testimonial evidence testimonies theft therapeutic custody torture totalitarian ideologies trafficking translation trial in absentia trusted defense attorney undue compensation undue influence unification of sentences unlawful acts unlawful data processing unlawfully received urban planning use of minors usury validation of arrest validity of evidence victim protection video chat violated rights virtual presence visual interviews vulnerability waiver waiver of mandate warning waste combustion waste management WhatsApp witness evidence witness examination worker training workplace accidents workplace injuries 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