Analysis of Judgment No. 26180 of 2024: Improper Retention of Public Contributions and Criminal Relevance.
Judgment No. 26180 of 2024 clarifies the boundaries of criminal liability for the improper receipt of public funds, distinguishing between undue acquisition and legitimate retention.
Public Contributions and Reforestation: Commentary on Judgment No. 18710 of 2024
The recent ruling no. 18710 of 2024 by the Court of Cassation clarifies the methods for the restitution of public contributions for reforestation, highlighting compatibility with European regulations and the principle of proportionality.
Commentary on Judgment No. 16979 of 2024: Covid-19 Contributions and Undue Perception.
The ruling no. 16979 of 2024 by the Court of Cassation provides important clarifications on the configuration of the crime of fraudulent receipt of public funds in relation to the economic contributions provided by the Italian State during the Covid-19 pandemic.
Commentary on Order No. 9633 of 04/10/2024: Irap and Public Contributions
Let's analyze Order No. 9633 of 2024, which clarifies the determination of the Irap taxable base in relation to public contributions granted for seismic events. Discover how the ruling impacts the beneficiary's assets and the accounting of the funds.