Commentary on Order No. 21541 of 31/07/2024: Tax Offense and Sanctions
Let’s explore the implications of Judgment No. 21541 of July 31, 2024, regarding tax offenses, analyzing the sanctioning procedure and its applicability.
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.
Judgment No. 39478 of 2024: Uniqueness of the Offense of Improper Tax Compensation.
The ruling of the Court of Cassation No. 39478 of 2024 clarifies the concept of the uniqueness of the crime of undue tax offsetting, analyzing the offsetting of credits of different legal entities and the legal implications for taxpayers.
The Court of Cassation and Precautionary Measures: Reflections on Judgment No. 30092
We analyze the recent ruling of the Court of Cassation that annulled the precautionary measures against A.A., highlighting the legal principles and implications.