abuse accident prevention law accountant accounting accounting books accounting documentation accounting records aggravated fraud aiding and abetting archiving asset variations banking law bankruptcy bankruptcy law bankruptcy trustee case law circumstantial evidence collapse collector complicity confiscation conventional law corporate law corruption counterfeiting couriers Court of Appeal of Trento Court of Cassation criminal association criminal law criminal liability cui prodest culpability cyber fraud damages compensation dangerous crime de facto administrator de facto administrators directors drug trafficking embezzlement emotional states entrepreneur expenses evidence exploitation prostitution extortion failure to communicate fair trial false declaration false invoices family law fraud fraudulent bankruptcy fraudulent declaration fraudulent operations fraudulent transfer of values gambling addiction good faith healthcare professionals indirect author inducement to error information transparency injuries insolvency Italian jurisprudence judgment judgment no. 15642 judicial error judicial measures legal reasoning Legislative Decree 231/2001 Legislative Decree 74/2000 Legislative Decree 81/2008 liquidation mafia association Mafia associations manslaughter mistreatment mitigating circumstances money laundering non-performance nonexistent invoices notary nursing home offense of refusal of official acts ongoing crimes organizer penal code personal facilitation personal injuries plea bargaining pre-trial statements public companies public official public safety public subsidies public works reasoning refusal of official acts registration tax reporting right to defense robbery ruling ruling 14077 ruling 16800 ruling 17211 ruling 2024 ruling 27379/2023 ruling 37751 ruling 44064 ruling 50797 ruling 7760/2016 ruling no. 48511 safety sale at a low price site manager specific intent stalking stamp duties statute of limitations Superbonus 110% supervisory obstacle Supreme Court Supreme Court 2024 Supreme Court ruling tax compensation tax consultants tax crime tax crimes tax evasion tax fraud tax law tax legislation tax violations technical consultancy Testimonies theft transnationality usury VAT credit workplace accidents workplace injuries workplace safety