Analysis of the ruling by the Court of Cassation that annulled the house arrest order for improperly received public subsidies during the Covid-19 emergency, clarifying the distinction between fraud and improper receipt of benefits.
accounting administrative liability administrators aggravated fraud bankruptcy fraud bankruptcy law bankruptcy offenses case law corporate law corruption Court of Cassation Covid-19 criminal law criminal liability criminal procedure curator liability default directors embezzlement extortion Failure to Declare false corporate communications fraud fraudulent bankruptcy fraudulent declaration General Fraud insolvency judicial error legal liability legal reasoning liability liability of directors money transfer nonexistent invoices preventive seizure public grants public official public officials reporting right to defense ruling 2021 support decree Supreme Court Supreme Court ruling tax crimes Tax Evasion tax fraud tax law Tax Liability unlawfully received