Understanding Tax Evasion Laws: Articles & Cases
Welcome to a curated collection of articles and legal cases on tax evasion. Stay up to date with the latest insights and developments in tax law and fraud cases.
Commentary on Judgment No. 3729 of 2024: Crime of Concealment of Accounting Documents
Analysis of ruling no. 3729 of 2024 on the configurability of the crime of concealment or destruction of accounting documents and the legal implications for taxpayers.
Commentary on the Judgment of the Italian Supreme Court, Criminal Section No. 36765 of 2024: Tax Evasion and the Liability of the Liquidator.
Analysis of the Supreme Court ruling on the tax evasion case, highlighting the responsibilities of the liquidator of a cooperative and the legal implications of tax incentives.
Commentary on the ruling of the Court of Appeal of Trento No. 44 of 2024: tax evasion and criminal liability.
Analysis of the ruling of the Trento Court of Appeal No. 44 of 2024, which confirms the conviction for tax evasion of an entrepreneur, highlighting the legal implications and the ancillary penalties applied.
Analysis of Judgment No. 215/2024 of the Court of Appeal of Ancona: Tax Evasion and Liability of the Administrator.
The Court of Appeal of Ancona, with ruling no. 215 of 2024, upholds the conviction for tax evasion of an administrator, clarifying the importance of personal responsibility in the management of tax returns.
Analysis of the ruling of the Court of Cassation, Criminal Section III, No. 36333 of 2024: Statute of Limitations and Tax Violations.
The recent ruling of the Court of Cassation addresses the issue of the statute of limitations in tax matters and the criminal liability of the defendant for the use of invoices for non-existent transactions, clarifying the applicable legal provisions and principles.
Criminal Court, Section III, Judgment No. 526/2025: Reflections on Criminal Liability for Tax Evasion
Let's analyze ruling no. 526 of the Court of Cassation from 2025, which offers important insights on the liability of directors in cases of tax evasion and the application of thresholds for punishment.
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.
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.
Commentary on the Judgment of the Court of Cassation, Criminal Section III, No. 43366 of 2024: Tax Evasion and Specific Intent.
The recent ruling of the Court of Cassation clarifies the concept of specific intent in cases of tax evasion, emphasizing the importance of the intention to evade taxes and the responsibility of the legal representative.
Cass. pen., Sez. III, n. 36329/2024: The Importance of Mandatory Seizure in Tax Criminal Law
The recent ruling of the Court of Cassation emphasizes the mandatory nature of the confiscation of illegal profits and the importance of accessory penalties in tax criminal law, providing food for thought for legal scholars and taxpayers.