Legal Articles and Case Law on Various Legal Topics

Welcome to our page dedicated to legal articles and case law on various legal topics. Here you can find insightful articles and updates on the latest legal developments.

Bianucci Law Firm
Commentary on the Sentence Cass. pen., Sez. III, n. 15231 of 2017: responsibility of the accountant and inducement to error.

Let’s analyze the ruling of the Court of Cassation that confirmed the conviction of an accountant for inducing error, examining the legal principles involved and the implications for professionals in the field.

Bianucci Law Firm
Supreme Court Criminal Judgment No. 35353/2010: Clarifications on the Admissibility of Complaints in Cases of Fraud and Forgery.

Let's analyze the ruling Cass. pen. no. 35353/2010, which provides important insights into the prosecutability of fraud and forgery offenses, highlighting the need for a correct indictment by the Public Prosecutor and the role of the withdrawal of the complaint.

Bianucci Law Firm
Cass. pen., Sect. III, Judgment No. 530 of 2025: Reflections on Liability for Failure to Remit Withholdings.

Let's analyze the recent ruling of the Court of Cassation that annulled the conviction for the failure to pay withholdings, highlighting the issues related to the proof of certifications and changes to the charges.

Bianucci Law Firm
Analysis of the ruling of the Court of Cassation, Criminal Section III, No. 36333 of 2024: Statute of Limitations and Tax Violations.

The recent ruling of the Court of Cassation addresses the issue of the statute of limitations in tax matters and the criminal liability of the defendant for the use of invoices for non-existent transactions, clarifying the applicable legal provisions and principles.

Bianucci Law Firm
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.

Bianucci Law Firm
Analysis of Judgment No. 30092/2024 of the Court of Cassation: Precautionary Measures and Improper Offsets.

The ruling no. 30092 of 2024 by the Court of Cassation provides significant insights into the classification of precautionary measures in cases of tax violations. An in-depth analysis of liability and thresholds of punishability.

Bianucci Law Firm
Criminal Court No. 44507 of 2024: Reflections on the Configurability of Specific Intent in Tax Evasion.

The recent ruling of the Court of Cassation analyzes the complexity of specific intent in the crime of failure to declare IRES, highlighting the importance of proof of evasive intent and the principle of beyond a reasonable doubt.

Bianucci Law Firm
Bankruptcy and Tax Crimes: Analysis of the Judgment of the Court of Cassation, Criminal Section III, No. 24255 of 2024

The ruling of the Court of Cassation on February 14, 2024, provides important insights into the application of criminal laws regarding bankruptcy and tax violations. It analyzes the responsibilities of directors and the peculiarities of tax offenses in relation to bankruptcy.

Bianucci Law Firm
Analysis of the Judgment of the Court of Cassation, Criminal Section III, No. 33154 of 2024: Tax Violations and Security Measures.

The recent ruling of the Court of Cassation highlights the issues related to the determination of penalties and confiscation in tax offenses, referencing fundamental norms and legal principles vital for the protection of tax legality.

Bianucci Law Firm
Seizure of assets and tax fraud: commentary on the ruling Cass. pen. no. 834/2025

The recent ruling of the Court of Cassation addresses the issue of preventive seizure in cases of tax fraud, clarifying the boundaries between legitimacy and fraudulent acts. Let’s examine the key points and legal implications.