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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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.

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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.

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Commentary on the Judgment of the Court of Cassation No. 26527 of 2024: Issues of Proportionality in Fiscal Sanctions.

The recent ruling of the Court of Cassation provides significant insights into the issue of proportionality of sanctions in tax matters, exploring the dynamics between criminal and administrative sanctions and the principle of ne bis in idem.

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Criminal Prescription: An Analysis of Judgment No. 36475 of 2024

The recent ruling of the Court of Cassation provides significant insights on the issue of the statute of limitations for tax offenses and the interpretation of the rules regarding simulated contracts and seizures.

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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.

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Judgment No. 44959 of 2024: The Role of Motivation in Tax Violations

Analysis of judgment no. 44959 of 2024 by the Court of Cassation concerning the concealment of accounting documentation and the importance of reasoning in criminal proceedings.

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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.

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Analysis of the Cassation Court Judgment, Criminal Section III, No. 37642 of 2024: Tax Evasion and the Role of Professionals.

The recent ruling by the Court of Cassation clarifies criminal responsibilities in cases of tax evasion and the importance of proper accounting documentation. Let's explore the legal implications for the professionals involved.

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Supreme Court Criminal No. 39971 of 2024: Analysis of Liability for Tax Violations

The recent ruling of the Criminal Court n. 39971 of 2024 raises important questions regarding the legitimacy of appeals in tax matters, clarifying the roles and responsibilities of prosecutorial bodies and the methods of contesting tax offenses.

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Analysis of the Judgment Cass. pen. no. 41721/2024: Tax Evasion and Liability of the Legal Representative.

The ruling of the Court of Cassation no. 41721 of 2024 offers significant insights into criminal liability in tax matters, highlighting the distinction between personal and corporate assets. A thorough analysis of the legal principles involved.