Commentary on Judgment No. 13364 of 2024: Fraudulent Declaration Offence and User Liability

Judgment No. 13364 of February 14, 2024, issued by the Court of Cassation, addresses a matter of significant importance in the field of tax crimes. Specifically, the Court examined the configurability of the offence of fraudulent declaration through the use of invoices or other documents for non-existent transactions, establishing that such an offence is prosecutable even when the false documentation was created by the user themselves.

Regulatory and Jurisprudential Context

The offence of fraudulent declaration is governed by Legislative Decree of March 10, 2000, No. 74, which regulates tax crimes. Pursuant to Article 3, paragraph 3, of this decree, it is specified that the falsification of documents for non-existent transactions is severely punished. The Court reiterated that even if the false documentation originates from the user, this does not preclude the existence of the offence.

Headnote of the Judgment

Tax Crimes - Offence of Fraudulent Declaration through the Use of Invoices or Other Documents for Non-Existent Transactions - Issuance of False Documentation by the User Themselves - Configurability of the Offence - Existence. In the context of tax crimes, the offence of fraudulent declaration through the use of invoices or other documents for non-existent transactions is configurable even when the false documentation was created by the user of such documentation, who makes it appear as originating from third parties. (In its reasoning, the Court clarified that the reference to certain invoicing scenarios, contained in Article 3, paragraph 3, of Legislative Decree of March 10, 2000, No. 74, as amended by Legislative Decree of September 24, 2015, No. 158, did not alter the reciprocal relationship of specialty existing between the indicated offence and that of fraudulent declaration through other artifices, provided for by Article 3 of Legislative Decree No. 74 of 2000).

Practical Implications of the Judgment

The judgment under review has significant practical value, as it clarifies that even the creation of false documentation by the user themselves does not absolve criminal liability. The implications of this decision are manifold:

• Strengthening the fight against tax evasion.
• Direct liability for those who create and use false documentation.
• Clarity for professionals in the sector, who must exercise caution in preparing tax documents.

Conclusions

In conclusion, Judgment No. 13364 of 2024 represents a significant step forward in the fight against tax crimes. It clarifies that criminal liability cannot be evaded and that the use of false invoices or documents, regardless of their origin, is prosecutable. This sends a strong signal to all those operating in the tax field, highlighting the importance of correct and transparent management of tax documentation.