Our comments on the official practices of the Revenue Agency and on tax law rulings. For continuous updates on the latest developments in the tax sector.
February 12, 2026
Criminal Cassation, Section III, judgment no. 279 of January 7, 2026
In the offense under Article 11 of Legislative Decree 74/2000, "fraud" does not coincide with the mere reduction of guarantees, as a quid pluris is necessary...