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.
Crime of improper set-off: analysis of ruling no. 30092 of 2024.
The ruling no. 30092 of 2024 by the Court of Cassation clarifies the criteria for the offense of improper offsetting, establishing the threshold for punishability and the calculation methods.
Commentary on Judgment No. 16659 of 2024: Abuse of Office and Contracting Limits.
Analysis of ruling no. 16659 of 2024 on abuse of office, with particular focus on changes to the threshold limits for service contracts, and the retroactive implications of such changes.