Embezzlement between tangible and intangible assets: commentary on the ruling Cass. pen. n. 24334 of 2023.
The Court of Cassation upholds the conviction for embezzlement of an Equitalia employee who misappropriated taxpayers' credits. An analysis of the ruling and its implications in criminal law.
Analysis of Judgment No. 24334 of 2023: Embezzlement and Appropriation of Intangible Assets.
The ruling of the Court of Cassation in 2023 provides important clarifications on the configurability of the crime of embezzlement in relation to the appropriation of intangible assets, highlighting the issues related to the improper use of tax credits by public officials.