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.
The recent ruling no. 40015 of 2024 provides important insights on the configurability of aggravated fraud in the context of construction bonuses, clarifying the boundaries between fraud and the improper receipt of public funds.