Court Cases and Legal Decisions: Articles and Insights

Welcome to the page dedicated to court cases and legal decisions on the Bianucci Law Firm blog. Here you can find a curated selection of articles and insights on various legal topics related to court proceedings and judicial decisions.

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Commentary on the Judgment of the Court of Cassation Criminal No. 20571 of 2024: Reflections on Tax Violations

Analysis of the recent ruling by the Court of Cassation that confirms the conviction for tax crimes, highlighting criminal liability and the evidence required for the configuration of the offense.

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Analysis of the ruling of the Court of Cassation, Criminal Section III, No. 36333 of 2024: Statute of Limitations and Tax Violations.

The recent ruling of the Court of Cassation addresses the issue of the statute of limitations in tax matters and the criminal liability of the defendant for the use of invoices for non-existent transactions, clarifying the applicable legal provisions and principles.

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Analysis of the Judgment of the Court of Cassation, Criminal Section III, No. 33213 of 2024: Ne bis in idem and Tax Liability.

The recent ruling of the Court of Cassation addresses relevant issues regarding the principle of ne bis in idem in tax matters and the liability of directors in cases of tax offenses.

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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.

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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.

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Criminal Court No. 44507 of 2024: Reflections on the Configurability of Specific Intent in Tax Evasion.

The recent ruling of the Court of Cassation analyzes the complexity of specific intent in the crime of failure to declare IRES, highlighting the importance of proof of evasive intent and the principle of beyond a reasonable doubt.

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Territorial jurisdiction in tax crimes: analysis of the Italian Supreme Court, Section III, no. 32280 of 2024.

The recent ruling of the Court of Cassation clarifies the criteria for territorial jurisdiction in cases of failure to pay VAT, highlighting the jurisprudential conflict and the importance of the place of assessment.

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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.

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Bankruptcy and Tax Crimes: Analysis of the Judgment of the Court of Cassation, Criminal Section III, No. 24255 of 2024

The ruling of the Court of Cassation on February 14, 2024, provides important insights into the application of criminal laws regarding bankruptcy and tax violations. It analyzes the responsibilities of directors and the peculiarities of tax offenses in relation to bankruptcy.

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Analysis of the Judgment of the Court of Cassation No. 24254 of 2024: Tax Evasion and Eventual Intent.

The ruling of the Court of Cassation clarifies the responsibilities of directors in the case of improper offsetting of tax credits, highlighting the role of eventual intent and the need for adequate checks.