Tax Litigation: Analysis of Order No. 694 of 2025
Order No. 694 of 2025 provides important clarifications on the origin of appeal acts in tax litigation, highlighting the presumptions of validity and their related limits. Let us explore the meaning of this ruling together.
Analysis of Judgment No. 2383 of 2024: Tax Crimes and Burden of Proof
An analysis of ruling no. 2383 of 2024, which clarifies the exceeding of punishable thresholds in tax crimes and the importance of evidence in contexts of 'off-the-books' accounting.
Analysis of the ruling of Cass. pen., Section VI, No. 21986 of 2023: Embezzlement and criminal liability.
The ruling of the Court of Cassation on embezzlement highlights important aspects concerning the availability of funds and the causal link with the defendant's ability to understand and want. Let’s explore the legal implications and consequences for the public administration.
Fraudulent Bankruptcy: Analysis of the ruling of Cass. pen., Section V, no. 35698 of 2024.
The ruling of the Supreme Court of Cassation provides significant insights into the legal qualification of fraudulent bankruptcy, with particular attention to the subjective element of the crime and the maintenance of accounting records.
Analysis of the Judgment of the Court of Cassation, Criminal Section, No. 631 of 2025: Fraudulent Bankruptcy and False Accounting.
The recent ruling of the Court of Cassation clarifies important aspects related to fraudulent bankruptcy and false accounting, highlighting the complexity of corporate crimes and the importance of a proper assessment of the conduct of directors.
Commentary on the Judgment of the Supreme Court, Criminal Section No. 40752 of 2024: The Liability of the Administrator in Fraudulent Bankruptcy.
The analysis of the recent ruling by the Court of Cassation on the case of fraudulent bankruptcy, highlighting the duties of the administrator and the negligent responsibilities in maintaining accounting records.
Simple Bankruptcy and Inventory Book: Analysis of Judgment No. 27703 of 2024
The recent ruling of the Court of Cassation clarifies the configurability of the crime of simple bankruptcy in relation to the irregular maintenance of the inventory book, highlighting the importance of analytical detail in accounting documentation.
Commentary on Judgment No. 26527 of 2024: The Principle of 'Cui Prodest' in the Conviction for False Declaration.
Let's analyze the meaning of the recent ruling no. 26527 of 2024, which clarifies the admissibility of the principle of 'cui prodest' in the guilt trial concerning the false declaration.
Commentary on Order No. 20107 of 2024: Inadmissibility and Limits of Accounting Jurisdiction.
An in-depth analysis of Order No. 20107 of 2024, which clarifies the limits of the jurisdiction of the Court of Auditors and the implications for the appealability of decisions. Discover how the failure to appeal can affect access to the Court of Cassation.
Ordinary Jurisdiction in Forced Execution: Analysis of Judgment No. 18635 of 2024
Order No. 18635 of 2024 clarifies the ordinary jurisdiction in opposition to enforcement actions arising from judgments of the Court of Auditors, highlighting the separation between public liability and subjective right.