Commentary on Judgment No. 34824 of 2023: Pecuniary Damage of Special Triviality

Judgment No. 34824 of 2023 by the Court of Cassation offers important food for thought regarding the regulation of mitigating circumstances in criminal law, particularly in relation to the concept of pecuniary damage of special triviality. The case examined concerns the defendant C. T. and the circumstances that led to the assessment of his liability in a context of multiple offenses.

The Context of the Judgment

The Court addresses the issue of the mitigating circumstance under Article 62, No. 4, of the Criminal Code, which concerns having acted to achieve a profit of special triviality. Specifically, the Court clarifies that the declaration of extinction of one or more offenses due to the statute of limitations does not prevent the judge from considering the facts constituting such offenses for the purpose of assessing whether there is a profit of special triviality.

• The judgment analyzes the relevance of extinguished offenses in the context of multiple offenses.
• It is emphasized that the judge must consider not only the economic value of the damage but also the social disvalue of the offense.
• The specific case refers to the issuance of invoices for non-existent transactions.

PECUNIARY DAMAGE OF SPECIAL TRIVIALITY - Multiple offenses - Declaration of extinction for some of them - Relevance of offenses declared extinct for the recognition of the circumstance under Article 61, No. 4, of the Criminal Code - Necessity - Factual case. In the matter of criminal circumstances, for the recognition of the common mitigating circumstance of having acted to achieve or having otherwise achieved a profit of special triviality under Article 62, No. 4, of the Criminal Code, in the case of multiple offenses, the declaration of extinction of one or more of them due to the statute of limitations does not preclude the judge from examining the facts deemed to constitute the time-barred offense for the purpose of assessing the existence of a profit of special triviality. (Factual case concerning the issuance of invoices for non-existent transactions in which the Court held that special triviality must be related not only to the economic value of the damage caused to the Treasury but also to the overall prejudice and social disvalue caused by the offense, in actual or potential terms).

Implications of the Judgment

This judgment has important implications for both judicial practice and defense attorneys. Indeed, it highlights the need for a comprehensive assessment of the facts, going beyond mere economic findings to include the social context and the potential disvalue of the offense. For legal professionals, it is crucial to consider these aspects when building a defense, especially in situations involving multiple offenses.

Conclusions

Judgment No. 34824 of 2023 represents a significant step in understanding mitigating circumstances in Italian criminal law. It demonstrates that jurisprudence is constantly evolving and requires professionals in the field to remain updated and prepared to address complex issues. The ability to correctly interpret and apply the principles established by the Court can make a difference in judicial proceedings, particularly in cases where the special triviality of the damage is being discussed.