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.
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.
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.
Commentary on Judgment No. 28725 of 2024: Fraudulent Evasion and Seizable Profit.
A detailed analysis of the recent ruling no. 28725/2024 on fraudulent evasion of tax payments and the implications for confiscable profit.
Commentary on ruling no. 13364 of 2024: Crime of fraudulent declaration and liability of the user.
Let's analyze ruling no. 13364 of 14/02/2024, which clarifies the configurability of the crime of fraudulent declaration even when the false documentation is issued by the user themselves. An important reflection on tax offenses.
Commentary on Judgment No. 10305 of 2024: Abuse of Right and Shell Companies
The ruling no. 10305 of 2024 clarifies the concept of abuse of rights in the context of shell companies, highlighting how these structures can be used to evade taxes. Learn more about the relevance of this ruling for tax law.
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.
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.
Analysis of Judgment No. 36765 of 2024: Specific Intent of Evasion and Post Factum Evidence
The ruling no. 36765 of 2024 offers important insights on the issue of specific intent in the case of tax crimes, highlighting the relevance of behaviors following the commission of the crime for the proof of intent. Let's explore the meaning of this decision together.
The Crime of Fraudulent Declaration: Analysis of Judgment No. 37131 of 2024
Let's explore the recent ruling no. 37131 of 2024, which provides important clarifications on tax crimes and the intent required for the offense of fraudulent declaration. Discover the details and legal implications of this decision.