In this analysis, we delve into the recent ruling of the Court of Cassation, which clarifies the boundaries between civil and criminal liability, with particular reference to the use of atypical evidence and the burdens of proof in the case of damages. Discover how this decision impacts compensation actions.
The ruling of the Court of Cassation of April 30, 2024, provides important insights on the enhancement of atypical evidence in the tax context, highlighting the crucial role of the trial judge in the evaluation of circumstantial evidence and presumptions.