Judgment No. 26520 of 2024: the configurability of the crime of fraudulent declaration.
Let’s analyze ruling no. 26520 of 2024, which clarifies the distinction between the use of invoices for actual transactions and the configurability of tax crimes. An important step for understanding the current regulations.
Tax crimes and preventive seizure: commentary on ruling no. 28709 of 2024.
We explore the recent ruling no. 28709 of 2024 that clarifies the issue of preventive seizure in relation to tax offenses and the grounds for non-punishment provided by decree law no. 34 of 2023.
Commentary on Judgment No. 24225 of 2023: Reflections on Tax Crimes
Analysis of ruling no. 24225 of 2023, which clarifies the role of the criminal judge in the use of assessments made in the context of tax audits, highlighting the need for adequate reasoning.
Commentary on Judgment No. 50314 of 2023: Subjective Non-Existence and Direct Taxes
Let’s analyze the recent ruling no. 50314 of 2023, which clarifies the concept of subjective non-existence in tax operations and its implications on the crime of fraudulent use of invoices for non-existent transactions.
Commentary on Judgment No. 14954 of 2024: Fraudulent Declaration and Compliance Visa.
Analysis of ruling no. 14954 of 2024 and the legal implications related to the issuance of the compliance visa in tax declarations, highlighting the causal contribution to tax offenses.
Judgment No. 17211 of 2022: the liability of the indirect author in tax offenses.
The recent ruling of the Court of Cassation clarifies the concept of indirect author in tax offenses, highlighting the legal implications for those who use false documentation to evade taxes.
Judgment No. 17015 of 2022: Active Self-Reporting and Tax Offenses
The recent ruling of the Court of Cassation clarifies the applicability of the mitigating circumstance of active repentance in tax offenses, highlighting the differences with general rules. Let’s explore the significance of this important decision together.
Subjectively False Invoices: Commentary on Judgment No. 16576 of 2023
The ruling no. 16576 of 2023 by the Court of Cassation clarifies the configurability of the crime of issuing false invoices, even in the absence of actual tax evasion. Let’s delve into the details and legal implications.
Commentary on Judgment No. 17214 of 2023: Tax Crimes and Determination of Evaded Tax.
Let's analyze the recent ruling no. 17214 of 2023, which clarifies the criteria for determining the evaded tax in tax crimes, highlighting the importance of documentation and the criteria for criminal assessment.
Commentary on Judgment No. 37248 of 2024: Clarity in Tax Violations
The recent ruling no. 37248 of 2024 clarifies the 'objective conditions of uncertainty' in the context of tax crimes, highlighting the necessary requirements for the application of this exemption. An in-depth analysis for professionals and citizens.