accounting records administrative liability administrative offense aggravating circumstances aggravating factor aiding and abetting balancing circumstances bankruptcy bankruptcy law bankruptcy offenses building law building offenses building regulations case law causal link change of use civil law code of criminal procedure commercial fraud complaint concurrence of offenses conditional suspension connection of crimes continuation of offenses continued offense continuing offense continuing offenses continuous offenses corporate offenses corruption Court of Cassation court of Naples crimes against public administration criminal law criminal liability criminal offenses damage damages compensation de facto family deception demolition direct citation offenses disciplinary offense drug offenses drug trafficking drugs economic damage embezzlement enabling title environmental offense equivalent confiscation ex post authorization extinction of offense extinguished offenses extortion failure to deliver fine penalty firearm offenses firearms possession food contamination food law fraud offense fraudulent bankruptcy GPL habituality harassment illegal dumping illegal subdivision illegality of the penalty immediate judgment increase of sentence insolvency law instantaneous offense investigations Italian jurisprudence Italian law judgment judgment no. 15438 judgment no. 15642 jurisdiction law 895/1967 legal defense liability mafia association magistrates minor extent minor offense minors mitigating circumstances narcotics non-punishability objects suitable for offense obstructive offenses offense offense of refusal of official acts offenses subject to complaint official secret particular slightness of the act Penal Code penitentiary institutions plurality of offenses precautionary measures predicate offense Presidential Decree no. 380/2001 principle of proportionality prison benefits property damage property rights public prosecutor public safety receiving stolen goods recidivism related offenses remediation revocation robbery ruling ruling 14654 ruling 15625 ruling 16352 ruling 16682 2024 ruling 24375 ruling 25764 ruling 28009 ruling 37639 ruling 45599 ruling 51388 ruling no. 18267 ruling no. 44340 ruling no. 49273 ruling no. 51735 sanctions seismic zone sentence sentence review severity sexual offenses smuggling social reintegration specific intent statute of limitations Supreme Court tax evasion tax law tax offense tax offenses taxes technical consultancy undue compensation unification of sentences unjustified carrying urban planning waiver of appeal grounds