The Crime of Fraudulent Declaration: Analysis of Judgment No. 37131 of 2024
The judgment no. 37131 of July 4, 2024, recently filed, offers an important reflection on tax crimes, particularly on the crime of fraudulent declaration through the use of invoices or documents for non-existent transactions. This ruling from the Court of Cassation, presided over by Judge G. A., clarifies fundamental aspects regarding the subjective element of the crime and the necessity of specific intent. Below, we will analyze the implications of this ruling.
Intent in the Crime of Fraudulent Declaration
The ruling emphasizes that the crime of fraudulent declaration requires two main subjective elements: generic intent and specific intent. Generic intent manifests in the conscious indication of fictitious passive elements in tax declarations, while specific intent refers to the will to evade taxes.
Tax crimes - Crime of fraudulent declaration through the use of invoices or other documents for non-existent transactions - Subjective element - Nature - Conditional intent - Sufficiency - Specific intent - Achievement of evasion purpose - Necessity - Exclusion. The crime of fraudulent declaration through the use of invoices or other documents for non-existent transactions requires, from a subjective perspective, generic intent, consisting of the conscious indication, in tax declarations related to income or value-added taxes, of passive elements of which the acting subject is certain or, in any case, accepts the eventuality, as well as specific evasion intent, which represents the purpose that must animate the conduct of the aforementioned, but whose concrete achievement is not necessary for the perfection of the crime.
Implications of the Ruling
This ruling has several practical implications for legal professionals and entrepreneurs. In particular, it clarifies that it is not necessary to demonstrate the concrete achievement of the evasion purpose to configure the crime. This means that the mere intention to evade, combined with the awareness of the fictitious nature of the invoices used, is sufficient to fulfill the requirements of the crime.
- Clarity on the distinction between generic and specific intent.
- Importance of awareness in the preparation of tax declarations.
- Possible criminal consequences even in the absence of actual evasion.
Conclusions
Judgment no. 37131 of 2024 represents an important reference point in the field of tax crimes. The indications regarding intent and evasion purposes are fundamental to understanding the criminal responsibilities of economic operators. It is essential for all those operating in the tax sector to pay maximum attention in the preparation of tax declarations, especially in an increasingly stringent regulatory context.
