Tax Crimes: Legal Articles and Case Law
Welcome to the Tax Crimes category where you can find insightful legal articles, case law updates, and analysis on tax-related offenses. Stay informed on the latest court decisions and legal developments in this area of law.
Commentary on Judgment No. 3729 of 2024: Crime of Concealment of Accounting Documents
Analysis of ruling no. 3729 of 2024 on the configurability of the crime of concealment or destruction of accounting documents and the legal implications for taxpayers.
Conditional suspension of the sentence and failure to pay VAT: ruling no. 46753 of 2024.
Judgment no. 46753 of 2024 clarifies how the conditional suspension of the sentence for failure to pay VAT can be conditional on the payment of the evaded tax even in the absence of a civil party, highlighting the relationship between the taxpayer and the State.
Commentary on ruling no. 13364 of 2024: Crime of fraudulent declaration and liability of the user.
Let's analyze ruling no. 13364 of 14/02/2024, which clarifies the configurability of the crime of fraudulent declaration even when the false documentation is issued by the user themselves. An important reflection on tax offenses.
Commentary on Judgment No. 17214 of 2023: Tax Crimes and Determination of Evaded Tax.
Let's analyze the recent ruling no. 17214 of 2023, which clarifies the criteria for determining the evaded tax in tax crimes, highlighting the importance of documentation and the criteria for criminal assessment.
The Court of Cassation and Precautionary Measures: Reflections on Judgment No. 30092
We analyze the recent ruling of the Court of Cassation that annulled the precautionary measures against A.A., highlighting the legal principles and implications.