Supreme Court Cases and Decisions

Discover in-depth analysis and updates on Supreme Court cases, decisions, and judgments. Stay informed on the latest legal developments from the highest court in the land.

Bianucci Law Firm
Commentary on the Judgment of the Court of Cassation, Criminal Section V, No. 40100 of 2018: Fraudulent Bankruptcy and Liability of Directors.

The ruling of the Court of Cassation analyzes criminal liability for fraudulent bankruptcy, highlighting the importance of awareness in causing the bankruptcy and the relevance of fraudulent transactions. A useful insight for professionals and entrepreneurs.

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Judgment No. 23522 of 2014: Precautionary Measures and Indications of Guilt.

Analysis of the Supreme Court ruling on the tax fraud case and the legitimacy of the precautionary measures adopted, highlighting the assessment criteria for signs of guilt.

Bianucci Law Firm
Commentary on the Sentence Cass. pen., Sez. III, n. 15231 of 2017: responsibility of the accountant and inducement to error.

Let’s analyze the ruling of the Court of Cassation that confirmed the conviction of an accountant for inducing error, examining the legal principles involved and the implications for professionals in the field.

Bianucci Law Firm
Supreme Court Criminal Judgment No. 35353/2010: Clarifications on the Admissibility of Complaints in Cases of Fraud and Forgery.

Let's analyze the ruling Cass. pen. no. 35353/2010, which provides important insights into the prosecutability of fraud and forgery offenses, highlighting the need for a correct indictment by the Public Prosecutor and the role of the withdrawal of the complaint.

Bianucci Law Firm
Criminal Court No. 20822/2024: Improper Compensation and Criminal Liability in the Tax Context

The recent ruling by the Court of Cassation provides important clarifications on criminal liability for tax violations and the use of non-existent VAT credits. It examines the legal implications and consequences for the entrepreneurs involved.

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Cass. pen., Sect. III, Judgment No. 530 of 2025: Reflections on Liability for Failure to Remit Withholdings.

Let's analyze the recent ruling of the Court of Cassation that annulled the conviction for the failure to pay withholdings, highlighting the issues related to the proof of certifications and changes to the charges.

Bianucci Law Firm
Commentary on the Judgment of the Court of Cassation Criminal No. 20571 of 2024: Reflections on Tax Violations

Analysis of the recent ruling by the Court of Cassation that confirms the conviction for tax crimes, highlighting criminal liability and the evidence required for the configuration of the offense.

Bianucci Law Firm
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.

Bianucci Law Firm
Analysis of the Judgment of the Court of Cassation, Criminal Section III, No. 33213 of 2024: Ne bis in idem and Tax Liability.

The recent ruling of the Court of Cassation addresses relevant issues regarding the principle of ne bis in idem in tax matters and the liability of directors in cases of tax offenses.

Bianucci Law Firm
Criminal Court, Section III, Judgment No. 526/2025: Reflections on Criminal Liability for Tax Evasion

Let's analyze ruling no. 526 of the Court of Cassation from 2025, which offers important insights on the liability of directors in cases of tax evasion and the application of thresholds for punishment.