Aggravated Fraud and Construction Bonuses: Commentary on Judgment No. 40015 of 2024
Judgment No. 40015 of October 23, 2024, filed on October 30, 2024, represents an important ruling by the Court of Cassation regarding the subject of construction bonuses and the methods of obtaining tax credits. In particular, the Court specified that the conduct of those who obtain recognition of the tax credit through the submission of false invoices, certifying works not actually carried out, constitutes the crime of aggravated fraud pursuant to Article 640-bis of the Penal Code, excluding the configurability of the unlawful perception of public grants under Article 316-ter of the Penal Code.
The Regulatory and Jurisprudential Context
Italian law, through Decree-Law 19/05/2020 No. 34, introduced tax incentives for the construction sector, known as 'construction bonuses'. These incentives aim to promote the renovation and energy efficiency of buildings, but they have also opened the door to possible abuses. The Court clarified that, in the case of submitting false invoices, an aggravated fraud offense is configured, as the public administration is misled and recognizes the right to the tax credit based on false information.
The Significance of the Judgment
Recognition of the tax credit provided for by legislation on "construction" bonuses - As a result of the submission of false invoices certifying the execution of works that were never actually carried out - Aggravated fraud for obtaining public grants - Configurability of the crime - Unlawful perception of public grants - Exclusion - Reasons. The conduct of those who obtain recognition of the tax credit provided by legislation on "construction" bonuses through the submission of false invoices certifying the execution of works that were never actually carried out constitutes the crime of aggravated fraud for obtaining public grants, under Article 640-bis of the Penal Code, and not that of unlawful perception of public grants, under Article 316-ter of the Penal Code, since the recognition of the right by the administration occurs as a result of the induced error, created by the submission of false invoices.
This assertion by the Court underscores the importance of truth and transparency in commercial transactions, particularly in the public sector. The distinction between aggravated fraud and unlawful perception is crucial: the former requires the element of deceit, while the latter refers to behaviors that, although improper, do not necessarily mislead the administration. The judgment clarifies that, in the presence of false invoices, a direct deception is realized, thus configuring aggravated fraud.
Conclusions
Judgment No. 40015 of 2024 offers a clear and precise interpretation of the current legislation regarding construction bonuses and related offenses. It highlights the need to maintain high standards of correctness and honesty in commercial practices, especially when interacting with public administration. Businesses and professionals in the sector must pay particular attention to the documentation and practices used to obtain tax credits, in order to avoid serious legal consequences and damage to their reputation.
