Commentary on Sentence No. 37642 of 2024: Crime of Fraudulent Declaration and Suitability of the Fraudulent Means.

Judgment No. 37642 of 2024 by the Court of Cassation clarifies the importance of ex ante assessment in analyzing the fraudulent means used to obstruct the financial administration. An in-depth look at its meanings and legal implications.

Commentary on Judgment No. 38491 of 2024: Competencies and Connections in Crimes.

Analysis of ruling no. 38491 of 20/06/2024 regarding the determination of territorial jurisdiction in the context of related offenses. An in-depth look at the importance of the prosecutor's challenge.

Commentary on Judgment No. 37248 of 2024: Clarity in Tax Violations

The recent ruling no. 37248 of 2024 clarifies the 'objective conditions of uncertainty' in the context of tax crimes, highlighting the necessary requirements for the application of this exemption. An in-depth analysis for professionals and citizens.

Judgment No. 39478 of 2024: Uniqueness of the Offense of Improper Tax Compensation.

The ruling of the Court of Cassation No. 39478 of 2024 clarifies the concept of the uniqueness of the crime of undue tax offsetting, analyzing the offsetting of credits of different legal entities and the legal implications for taxpayers.

Analysis of Judgment No. 39482 of 2024: The Prohibition of Leading Questions in Testimonial Examination

Ruling No. 39482 of 2024 offers an important reflection on the effectiveness of leading questions during witness examination. Discover what it implies for the validity of evidence and how Italian regulations apply to this matter.

Analysis of Judgment No. 39481 of 2024: Intermediate Nullity and Notifications in Preliminary Hearings.

The ruling no. 39481 of 2024 clarifies the consequences of the failure to notify the request for trial postponement, highlighting the importance of the provisions regarding the preliminary hearing in criminal proceedings.

Seizure of evidence and duration: commentary on ruling no. 36776 of 2024

Ruling No. 36776 of 2024 clarifies the parameters for the duration of the seizure of digital devices, emphasizing the importance of proportionality and access to data. Let's explore the legal implications of this provision together.

The Crime of Fraudulent Declaration: Analysis of Judgment No. 37131 of 2024

Let's explore the recent ruling no. 37131 of 2024, which provides important clarifications on tax crimes and the intent required for the offense of fraudulent declaration. Discover the details and legal implications of this decision.

Judgment No. 36775 of 2024: Professional Secrecy and Its Limitation in Criminal Proceedings.

The ruling No. 36775 of 2024 clarifies that professional secrecy can only be invoked by witnesses, not by defendants or accused persons. Let us analyze the implications of this decision for the right to defense and the search for evidence in the Italian legal system.

The administrative liability of entities according to ruling no. 37237 of 2024.

The recent ruling no. 37237 of 2024 clarifies the issue of the grounds for exclusion of liability due to the particular insignificance of the act in relation to the administrative responsibility of entities, highlighting the distinction between entities and individuals.