Analysis of the ruling of the Court of Cassation, Criminal Section III, No. 36333 of 2024: Statute of Limitations and Tax Violations.
The recent ruling of the Court of Cassation addresses the issue of the statute of limitations in tax matters and the criminal liability of the defendant for the use of invoices for non-existent transactions, clarifying the applicable legal provisions and principles.
Judgment No. 26520 of 2024: the configurability of the crime of fraudulent declaration.
Let’s analyze ruling no. 26520 of 2024, which clarifies the distinction between the use of invoices for actual transactions and the configurability of tax crimes. An important step for understanding the current regulations.
Judgment No. 24932 of 2023: The Correlation Between Charge and Sentence in Criminal Law
Let's analyze the recent ruling no. 24932 of 2023, which clarifies the requirements for the correlation between the charges and the facts established in the judgment. An important decision that provides significant insights into the protection of defense rights.
Commentary on Judgment No. 50314 of 2023: Subjective Non-Existence and Direct Taxes
Let’s analyze the recent ruling no. 50314 of 2023, which clarifies the concept of subjective non-existence in tax operations and its implications on the crime of fraudulent use of invoices for non-existent transactions.
Commentary on ruling no. 13364 of 2024: Crime of fraudulent declaration and liability of the user.
Let's analyze ruling no. 13364 of 14/02/2024, which clarifies the configurability of the crime of fraudulent declaration even when the false documentation is issued by the user themselves. An important reflection on tax offenses.
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.
Aggravated fraud and building bonuses: commentary on Judgment No. 40015 of 2024
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.
The Supreme Court Ruling on the Crime of Fraudulent Declaration: An In-Depth Analysis
Analysis of the recent ruling by the Court of Cassation regarding fraudulent declaration and the use of invoices for non-existent transactions, with a focus on the legal implications for the companies involved.