administrative liability administrative seizure adversarial system anti-mafia law appeal bankruptcy bankruptcy law case law collectible credit companies computer data computer devices confiscation constitutional rights Court of Cassation court of freedom criminal law custody custody expenses data dati informatici diritto penale duration entities evidence evidentiary seizure evidenza cautelare evidenza probatoria foreclosure fraud fraudulent bankruptcy good faith interest of the investigated investigations Italian jurisprudence judgment judgment 45818 2024 judgments justice law legal liability Legislative Decree 231/2001 Legislative Decree No. 231 liquidation money transfer motivazione opposition Order No. 16144 periculum in mora personal data Preventive measures preventive seizure principle of proportionality privacy proportionality proporzionalità protection of third parties public defender public prosecution public prosecutor reasoning reasoning by reference reimbursement restitution revocation ruling ruling 15637 ruling 39680 ruling 46549 security measures seizure self-laundering sentence 14047 standing statute of limitations Supreme Court tax fraud tax law tax regime ten-year limitation third-party rights unlawful acts