abbreviated trial accountant aggravated fraud aggravated homicide aggravating circumstances aggravating factor aggravating factors aggravating factors robbery agricultural law appeal bankruptcy bankruptcy law bankruptcy offenses base motives building bonuses burden of proof business transfer Cartabia reform case law charge civil law civil trial collaborators of justice commercial law comparison compensation compensatory rest complaint concurrence of offenses condominium Consob consolidation continued offense Court of Appeal Court of Cassation credit crimes criminal code criminal law criminal liability cross-border cultural bonus custody damages compensation DASPO defect of motivation defense consortia denial of private writing determinateness domestic relations abuse earth and excavated rocks economic damage electricity embezzlement environmental law evidence expense compensation expulsion extortion failure to pay false invoices family ties hemp cultivation Homicide human rights illegal immigration incapacity to act incidental communion inhuman treatment IPAB Italian jurisprudence Jealousy judgment jurisdiction justice kidnapping law 242/2016 liability life imprisonment local roads mafia mafia association mafia method minors mitigating factors more favorable law motivation motivation by reference non-existent transactions omitted examination omitted VAT payment order 18491 Order 19145 order no. 8626 penal code personal freedom personal injuries personal liberty police checks preventive custody preventive measures private law private property private surveillance private violence private writing verification proceedings upon complaint professional liability property damage public fraud public officer Reasoning registration tax reporting reservation of appeal right of access right to break Right to Defense right to private life risk of reoffending robbery ruling ruling 17320 ruling 19746/2024 ruling 25274 ruling 28009 ruling 30380 ruling 36/2024 ruling no. 26805 ruling no. 46753 ruling no. 51735 ruling no. 8805 ruling no. 9556 sanctions security sentence sentence 14655 sentence 15098 sentence 2776 sentence 48448 sexual violence special protection specificity stalking statute of limitations succession of laws Supreme Court Supreme Court ruling sustainability tax administration tax assessment tax compensation tax credit tax crimes tax fraud tax law tax liability Technical Expert Opinion Technical Observations territorial jurisdiction theft theft of electricity VAT VAT credit VAT refund VAT regulations victim protection waste management