administrative liability administrative seizure adverse possession amendment ancillary penalties anti-mafia law appeal appeal to the Court of Cassation bankruptcy bankruptcy law breach of custody case law Cassation cause of non-punishability circular check circumstantial evidence civil judgment civil law collectible credit compensation liquidation computer data computer devices Confiscation constitutional rights correction of errors Court of Assizes Court of Cassation court of freedom criminal law criminal procedural law custody danger data duration enforceable title entities evidence evidentiary seizure financial administration foreclosure fraud fraudulent bankruptcy good faith illicit profits immunity from seizure incompetence individual rights interest of the investigated international cooperation investigations judgment judgment no. 28709 judicial administrator jurisdiction jurisprudence justice law legal liability legal obligations Legislative Decree 231/2001 Legislative Decree No. 231 liquidation decree mitigating factors money transfer narcotic substances nullity omission opposition opposition to enforcement Order No. 16144 passive rogatory periculum in mora personal data prescription president of the court Preventive measures preventive seizure principle of proportionality privacy property rights proportionality protection of third parties public defender public prosecution real precautionary measures reasoning reasoning by reference referral referral civil judge regulatory gap reimbursement restitution restitution of goods revocation right of defense ruling ruling 15637 ruling 1663 ruling 25368 ruling 27397 ruling 39680 ruling 834/2025 seized assets seizure seizure of assets self-laundering sentence 14047 standing statute of limitations Supreme Court Supreme Court 2023 tax crimes tax evasion tax fraud tax law tax regime telephone data ten-year limitation third-party rights third-party seizure unlawful acts violation of law