Judgment No. 17211 of 2022: the liability of the indirect author in tax offenses.
The recent ruling of the Court of Cassation clarifies the concept of indirect author in tax offenses, highlighting the legal implications for those who use false documentation to evade taxes.
Subjectively False Invoices: Commentary on Judgment No. 16576 of 2023
The ruling no. 16576 of 2023 by the Court of Cassation clarifies the configurability of the crime of issuing false invoices, even in the absence of actual tax evasion. Let’s delve into the details and legal implications.
Commentary on Judgment No. 17214 of 2023: Tax Crimes and Determination of Evaded Tax.
Let's analyze the recent ruling no. 17214 of 2023, which clarifies the criteria for determining the evaded tax in tax crimes, highlighting the importance of documentation and the criteria for criminal assessment.
Analysis of Judgment No. 36765 of 2024: Specific Intent of Evasion and Post Factum Evidence
The ruling no. 36765 of 2024 offers important insights on the issue of specific intent in the case of tax crimes, highlighting the relevance of behaviors following the commission of the crime for the proof of intent. Let's explore the meaning of this decision together.
The Crime of Fraudulent Declaration: Analysis of Judgment No. 37131 of 2024
Let's explore the recent ruling no. 37131 of 2024, which provides important clarifications on tax crimes and the intent required for the offense of fraudulent declaration. Discover the details and legal implications of this decision.
Commentary on Judgment No. 38802 of 2024: Specific Intent of Evasion and Omission of Declaration.
Let’s analyze ruling no. 38802 of 2024, which clarifies the requirements for establishing the specific intent of tax evasion in the crime of failure to declare, providing useful insights for understanding tax liability.
Tax Liability and General Fraud: Analysis of the Judgment Cass. Pen. n. 4973/2022
An examination of the Supreme Court ruling concerning the failure to declare income and the criminal liability of the taxpayer. An analysis to understand the legal principles applied and the implications for professionals and taxpayers.