Cass. pen., Sez. III, n. 36329/2024: The Importance of Mandatory Seizure in Tax Criminal Law
The recent ruling of the Court of Cassation emphasizes the mandatory nature of the confiscation of illegal profits and the importance of accessory penalties in tax criminal law, providing food for thought for legal scholars and taxpayers.
Commentary on Judgment No. 24874 of 2023: Bankruptcy Accessory Penalties and Appeal to the Supreme Court.
The recent ruling no. 24874 of 2023 clarifies the admissibility of the appeal to the Supreme Court regarding bankruptcy ancillary penalties, highlighting the importance of the agreement between the parties in plea bargaining.
Commentary on Judgment No. 48556 of 14/11/2023: Plea Bargaining and Accessory Administrative Sanctions.
Let’s analyze the recent ruling of the Court of Cassation that clarifies the application of ancillary penalties in the context of plea bargaining, in light of the legislative changes introduced in 2022.