accounting accounting documentation accounting records act of property disposition administrative liability administrative offense administrator liability administrators aggravated fraud aiding and abetting Alternative Fraud asset liability asset protection asset sale Attempt bankruptcy bankruptcy crimes bankruptcy fraud bankruptcy law bankruptcy offenses board of auditors building bonuses case law causal link CE marking citizenship income commercial fraud commercial law complaint compliance visa complicity conditional fraud confiscable profit confiscation consent constitutional legitimacy consumer protection contract fraud corporate law corruption Court of Appeal Court of Cassation Covid-19 credit fraud creditors' rights criminal law criminal liability criminal procedure cultural bonus curator liability cyber fraud de facto administrator de facto administrators declaration of conformity default diminished capacity directors directors' liability disability defense economic crimes embezzlement entrepreneur expenses European legislation European regulation evidence of guilt extended confiscation extortion Failure to Declare false accounting false corporate communications false declarations false invoices fictitious titleholder food contamination food law forgery fraud fraud offense frauds fraudulent agreement fraudulent bankruptcy fraudulent declaration fraudulent operations fraudulent subtraction fraudulent transfer fraudulent transfer of values General Fraud general intent homicide illegality of the penalty impulsive fraud influence peddling injured party insolvency insolvency law instant execution contracts insurance intent intercompany transactions interest of the investigated investments invoices Italian jurisprudence judgment judgments judicial error lease of business branch legal entities legal liability legal reasoning Legislative Decree No. 74/2000 liability liability of directors liability of liquidators liquidator liquidators mafia association mafia associations marital separation monetary obligation money laundering money transfer mortgage ne bis in idem nonexistent invoices old age olive oil online fraud payments precautionary measures preventive agreement preventive seizure probation professional liability public fraud public grants public official public officials public prosecutor public subsidies real estate law Receiving stolen goods registration in the companies register reporting right of complaint right to defense right to sue ruling ruling 16111 ruling 1810 ruling 2021 ruling 2024 ruling 25134 ruling 26190/2023 ruling 26316 ruling 27446 ruling 37131 ruling 45599 ruling 50797 ruling 834/2025 ruling of the Court of Cassation ruling Rome ruling Supreme Court sale at a low price scam seizure self-declaration self-laundering self-money laundering semi-liberty sentence share capital shareholder reimbursements silence social reintegration specific intent standing statute of limitations Superbonus 110% support decree Supreme Court Supreme Court 2024 Supreme Court ruling Taranto ruling tax assessment tax compensation tax credit tax crimes Tax Evasion tax fraud tax law tax legislation Tax Liability territorial jurisdiction trust undue compensation undue perception unlawfully received VAT credit vulnerability