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Analysis of Judgment No. 14278 of 2022: Effects of the Irregularity of the Home Access Authorization.

The ruling of the Court of Appeal of Trieste clarifies the implications of formal irregularities in the authorization for home access in tax and criminal matters, emphasizing the distinction between tax and criminal assessments.

Commentary on Sentence No. 37642 of 2024: Crime of Fraudulent Declaration and Suitability of the Fraudulent Means.

Judgment No. 37642 of 2024 by the Court of Cassation clarifies the importance of ex ante assessment in analyzing the fraudulent means used to obstruct the financial administration. An in-depth look at its meanings and legal implications.