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
Analysis of Judgment No. 30092/2024 of the Court of Cassation: Precautionary Measures and Improper Offsets.

The ruling no. 30092 of 2024 by the Court of Cassation provides significant insights into the classification of precautionary measures in cases of tax violations. An in-depth analysis of liability and thresholds of punishability.

Bianucci Law Firm
Criminal Court No. 44507 of 2024: Reflections on the Configurability of Specific Intent in Tax Evasion.

The recent ruling of the Court of Cassation analyzes the complexity of specific intent in the crime of failure to declare IRES, highlighting the importance of proof of evasive intent and the principle of beyond a reasonable doubt.

Bianucci Law Firm
Territorial jurisdiction in tax crimes: analysis of the Italian Supreme Court, Section III, no. 32280 of 2024.

The recent ruling of the Court of Cassation clarifies the criteria for territorial jurisdiction in cases of failure to pay VAT, highlighting the jurisprudential conflict and the importance of the place of assessment.

Bianucci Law Firm
Analysis of the Judgment of the Court of Cassation, Criminal Section III, No. 36118 of 2024: Insights on Tax Violations.

The ruling of the Supreme Court of Cassation in 2024 provides significant insights into the qualification of tax offenses and the principle of ne bis in idem, delving into issues related to undue compensation and precautionary measures.

Bianucci Law Firm
Bankruptcy and Tax Crimes: Analysis of the Judgment of the Court of Cassation, Criminal Section III, No. 24255 of 2024

The ruling of the Court of Cassation on February 14, 2024, provides important insights into the application of criminal laws regarding bankruptcy and tax violations. It analyzes the responsibilities of directors and the peculiarities of tax offenses in relation to bankruptcy.

Bianucci Law Firm
Analysis of the Judgment of the Court of Cassation No. 24254 of 2024: Tax Evasion and Eventual Intent.

The ruling of the Court of Cassation clarifies the responsibilities of directors in the case of improper offsetting of tax credits, highlighting the role of eventual intent and the need for adequate checks.

Bianucci Law Firm
Analysis of the Judgment of the Court of Cassation, Criminal Section III, No. 33154 of 2024: Tax Violations and Security Measures.

The recent ruling of the Court of Cassation highlights the issues related to the determination of penalties and confiscation in tax offenses, referencing fundamental norms and legal principles vital for the protection of tax legality.

Bianucci Law Firm
Commentary on the Judgment of the Court of Cassation No. 26527 of 2024: Issues of Proportionality in Fiscal Sanctions.

The recent ruling of the Court of Cassation provides significant insights into the issue of proportionality of sanctions in tax matters, exploring the dynamics between criminal and administrative sanctions and the principle of ne bis in idem.

Bianucci Law Firm
Criminal Prescription: An Analysis of Judgment No. 36475 of 2024

The recent ruling of the Court of Cassation provides significant insights on the issue of the statute of limitations for tax offenses and the interpretation of the rules regarding simulated contracts and seizures.

Bianucci Law Firm
Judgment No. 44959 of 2024: The Role of Motivation in Tax Violations

Analysis of judgment no. 44959 of 2024 by the Court of Cassation concerning the concealment of accounting documentation and the importance of reasoning in criminal proceedings.