active repentance bankruptcy burden of proof case law cause of non-punishability compliance visa confiscation Court of Appeal of Trento Court of Cassation criminal law criminal liability debt restructuring failure to declare failure to pay false declaration false invoices financial administration fraudulent bankruptcy fraudulent declaration illicit proceeds indirect author installment plan intent invoices judgment judgment no. 28709 Legislative Decree 74/2000 limitation ne bis in idem nonexistent invoices precautionary measures preventive seizure professional liability reasoning regulatory uncertainty ruling ruling 16576/2023 ruling 17211 ruling 2024 ruling 2383/2024 ruling 37131 ruling 37248 sentence no. 38802 specific intent statute of limitations subjective inexistence Supreme Court Supreme Court ruling suspension of proceedings tax assessment tax crime tax crimes tax documentation tax evasion tax law tax liability tax obligations tax settlement tax violations territorial jurisdiction unaccounted accounting undue compensation VAT