The recent ruling no. 37237 of 2024 clarifies the issue of the grounds for exclusion of liability due to the particular insignificance of the act in relation to the administrative responsibility of entities, highlighting the distinction between entities and individuals.
administrative liability bankruptcy cause of non-punishability causes of non-punishability civil party compensation Constitutional Court Court of Cassation criminal law de facto administrator driving without a license exclusion of punishability extinguished offenses financial administration habituality illegal dumping judgment judgment no. 28709 legal entity legal error legal expenses Legislative Decree 231/2001 minor offense minor significance of the act non punishability non-punishability non-punishability of the taxpayer penal code preventive seizure professional liability punishability recidivism ruling ruling no. 30092 sentence 10298 statute of limitations subjective elements Supreme Court tax crimes tax evasion tax law tax penalties threshold of punishability triviality of the act unjustified compensation