Understanding Tax Liability: Articles & Court Cases
Discover in-depth analysis and updates on tax liability through a curated selection of legal articles and court cases in this category.
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.
Cass. pen., Sect. III, Judgment No. 530 of 2025: Reflections on Liability for Failure to Remit Withholdings.
Let's analyze the recent ruling of the Court of Cassation that annulled the conviction for the failure to pay withholdings, highlighting the issues related to the proof of certifications and changes to the charges.
Criminal Court, Section III, Judgment No. 526/2025: Reflections on Criminal Liability for Tax Evasion
Let's analyze ruling no. 526 of the Court of Cassation from 2025, which offers important insights on the liability of directors in cases of tax evasion and the application of thresholds for punishment.
Analysis of Judgment No. 30092/2024 of the Court of Cassation: Precautionary Measures and Improper Offsets.
The ruling no. 30092 of 2024 by the Court of Cassation provides significant insights into the classification of precautionary measures in cases of tax violations. An in-depth analysis of liability and thresholds of punishability.
Supreme Court, Criminal Division, Sentence No. 18214/2024: clarifications on the liability of tax substitutes.
The recent ruling of the Court of Cassation focuses on the importance of issuing certifications to withholding agents, highlighting the criminal consequences in the event of failure to remit withholdings. An in-depth analysis of the regulations and case law in this area.
Supreme Court Criminal No. 39971 of 2024: Analysis of Liability for Tax Violations
The recent ruling of the Criminal Court n. 39971 of 2024 raises important questions regarding the legitimacy of appeals in tax matters, clarifying the roles and responsibilities of prosecutorial bodies and the methods of contesting tax offenses.
Analysis of the Judgment Cass. pen. no. 41721/2024: Tax Evasion and Liability of the Legal Representative.
The ruling of the Court of Cassation no. 41721 of 2024 offers significant insights into criminal liability in tax matters, highlighting the distinction between personal and corporate assets. A thorough analysis of the legal principles involved.
Commentary on Judgment No. 50314 of 2023: Subjective Non-Existence and Direct Taxes
Let’s analyze the recent ruling no. 50314 of 2023, which clarifies the concept of subjective non-existence in tax operations and its implications on the crime of fraudulent use of invoices for non-existent transactions.
Judgment No. 17211 of 2022: the liability of the indirect author in tax offenses.
The recent ruling of the Court of Cassation clarifies the concept of indirect author in tax offenses, highlighting the legal implications for those who use false documentation to evade taxes.
Commentary on Judgment No. 38802 of 2024: Specific Intent of Evasion and Omission of Declaration.
Let’s analyze ruling no. 38802 of 2024, which clarifies the requirements for establishing the specific intent of tax evasion in the crime of failure to declare, providing useful insights for understanding tax liability.