Bianucci Law Firm
Competence and Criminal Jurisdiction: An Analysis of the Judgment Cass. pen., Sez. I, n. 49358 of 2023

The ruling of the Court of Cassation clarifies the dynamics of territorial jurisdiction in cases of transnational money laundering, highlighting the importance of the connection between crimes and the related jurisdictions.

Bianucci Law Firm
Judgment No. 23522 of 2014: Precautionary Measures and Indications of Guilt.

Analysis of the Supreme Court ruling on the tax fraud case and the legitimacy of the precautionary measures adopted, highlighting the assessment criteria for signs of guilt.

Bianucci Law Firm
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.

Bianucci Law Firm
Analysis of the Judgment of the Court of Cassation, Criminal Section III, No. 36118 of 2024: Insights on Tax Violations.

The ruling of the Supreme Court of Cassation in 2024 provides significant insights into the qualification of tax offenses and the principle of ne bis in idem, delving into issues related to undue compensation and precautionary measures.

Bianucci Law Firm
Analysis of the Judgment of the Court of Cassation, Criminal Section III, No. 33154 of 2024: Tax Violations and Security Measures.

The recent ruling of the Court of Cassation highlights the issues related to the determination of penalties and confiscation in tax offenses, referencing fundamental norms and legal principles vital for the protection of tax legality.

Bianucci Law Firm
Seizure of assets and tax fraud: commentary on the ruling Cass. pen. no. 834/2025

The recent ruling of the Court of Cassation addresses the issue of preventive seizure in cases of tax fraud, clarifying the boundaries between legitimacy and fraudulent acts. Let’s examine the key points and legal implications.

Bianucci Law Firm
Commentary on the Judgment of the Court of Cassation, Criminal Section III, No. 43366 of 2024: Tax Evasion and Specific Intent.

The recent ruling of the Court of Cassation clarifies the concept of specific intent in cases of tax evasion, emphasizing the importance of the intention to evade taxes and the responsibility of the legal representative.

Bianucci Law Firm
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.

Bianucci Law Firm
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.

Bianucci Law Firm
Fraudulent Bankruptcy and Directors' Liability: Analysis of Judgment No. 7723 of 2024

The recent ruling of the Court of Cassation clarifies the boundaries of liability in the case of fraudulent bankruptcy, highlighting the role of directors and the concept of complicity in the crime.