Invoices for Non-Existent Transactions: The Court of Cassation and the Liability of the Potential User (Judgment no. 10400/2024)

An in-depth analysis of the recent ruling by the Court of Cassation no. 10400/2024, which redefines the boundaries of criminal complicity for those who receive false invoices, even in the absence of fraudulent declaration, with a focus on the 'facade bonus' and the applicability of Article 110 of the Criminal Code.