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
Supreme Court, Criminal Division, Sentence No. 18214/2024: clarifications on the liability of tax substitutes.

The recent ruling of the Court of Cassation focuses on the importance of issuing certifications to withholding agents, highlighting the criminal consequences in the event of failure to remit withholdings. An in-depth analysis of the regulations and case law in this area.

Bianucci Law Firm
Analysis of the Cassation Court Judgment, Criminal Section III, No. 37642 of 2024: Tax Evasion and the Role of Professionals.

The recent ruling by the Court of Cassation clarifies criminal responsibilities in cases of tax evasion and the importance of proper accounting documentation. Let's explore the legal implications for the professionals involved.

Bianucci Law Firm
Supreme Court Criminal No. 39971 of 2024: Analysis of Liability for Tax Violations

The recent ruling of the Criminal Court n. 39971 of 2024 raises important questions regarding the legitimacy of appeals in tax matters, clarifying the roles and responsibilities of prosecutorial bodies and the methods of contesting tax offenses.

Bianucci Law Firm
Analysis of the Judgment Cass. pen. no. 41721/2024: Tax Evasion and Liability of the Legal Representative.

The ruling of the Court of Cassation no. 41721 of 2024 offers significant insights into criminal liability in tax matters, highlighting the distinction between personal and corporate assets. A thorough analysis of the legal principles involved.

Bianucci Law Firm
Commentary on the Judgment of the Court of Cassation, Criminal Section III, No. 33873 of 2024: Reflections on Fraud and Improper Compensation.

Let's analyze the recent ruling of the Court of Cassation that addressed the issues of aggravated fraud and undue compensation, highlighting the legal implications and the decisions of the Court of Caltanissetta.

Bianucci Law Firm
Analysis of the Judgment of the Court of Cassation Criminal Section No. 42554 of 2024: Fraudulent Bankruptcy and Specific Intent.

The recent ruling of the Court of Cassation analyzes fraudulent bankruptcy by documentation, highlighting the sensitivity of specific intent and the responsibilities of the directors.

Bianucci Law Firm
Commentary on the Judgment of the Italian Supreme Court, Criminal Section V, No. 42350 of 2024: Implications on Fraudulent Bankruptcy.

The analysis of the ruling of the Court of Cassation highlights the importance of reasoning and the definition of fraudulent bankruptcy, with particular reference to the responsibility of directors and the management of corporate resources.

Bianucci Law Firm
Fraudulent bankruptcy: analysis of the ruling Cass. pen. no. 36040/2024

The ruling of the Court of Cassation of September 26, 2024 provides important clarifications on the configurability of fraudulent bankruptcy and on the interpretation of intra-group transactions, emphasizing the responsibility of directors and compensatory benefits.

Bianucci Law Firm
Fraudulent Bankruptcy: Analysis of the ruling of Cass. pen., Section V, no. 35698 of 2024.

The ruling of the Supreme Court of Cassation provides significant insights into the legal qualification of fraudulent bankruptcy, with particular attention to the subjective element of the crime and the maintenance of accounting records.

Bianucci Law Firm
Fraudulent bankruptcy: commentary on the ruling Cass. pen. no. 36582 of 2024

Analysis of the Supreme Court ruling regarding the figure of the de facto administrator and the implications of fraudulent bankruptcy, highlighting the dynamics of liability and prescription.