Il tentativo si configura come fattispecie in cui la sfera oggettiva è rimasta incompleta, Why, al di là della volontà colpevole, l'ipotesi delittuosa prevista dalla norma è realizzata solo in parte. Tale situazione diventa punibile al ricorre dei due requisiti: idoneità e univocità. Per idoneità,...

Fraudulent declaration through the use of invoices or other documents for non-existent operations pursuant to art. 2 D.lgs. 74/2000 punishes those who use invoices or other evidentiary documents to declare non-existent liabilities in the VAT return or tax return in order to fraudulently reduce the taxable amount..

Cannabis light refers to cannabis inflorescences that have a low THC content. The quantitative data of this active principle, which must be referred to in relation to the lawfulness of cultivation and consequent marketing, is established by Law no. 242/2016, which limits cultivation,...

The principle of secularism expressed by the Consulta with sentence n. 203 of the 1989, it was later clarified by other judgments, including those on the subject of crimes against religious sentiment, like the no. 508 of the 2000, with which it was expunged from the law..

When the Law, considering the tax violations particularly serious due to the damage to the Treasury, it deems the administrative sanctions insufficient, applies those provided for by the Penal Code. When tax evasion exceeds certain thresholds it becomes a tax evasion crime in reference to the Legislative Decree 74 of the 2000, modified by the Legislative Decree 138 of the...

The Code of Criminal Procedure, all'art. 438, defines the summary procedure as a judgment on the merits of the guilt or innocence of the accused, which takes place in the preliminary hearing or during the conversion of another special rite. This ritual, indeed, is characterized by the exclusion of the debate, central phase...

A criminal proceeding can be defined with a criminal decree of conviction when for the crimes in dispute it is possible to apply a final sanction consisting only of a pecuniary penalty, even if inflicted in lieu of prison. When, for any legal effect, a review must be carried out...

With sentence no. 21241 of the 17 March 2022 (dep. 31 May 2022), the first criminal section of the Court of Cassation has offered important indications regarding the rules for evaluating circumstantial evidence, with particular reference to the so-called. “alibi falso” e al mendacio dell'imputato L'art. 192 c.p.p....

The events of the criminal immunity of Parliamentarians in the Republican period are marked by a watershed: the l. cost. 29 October 1993, n. 3, which decisively modified the original structure of the art. 68 Cost. This article was approved by the constituents without significant debate on the appropriateness..

The mitigating circumstance of provocation is provided for in art. 62 n. 2 of the penal code and consists in "having acted in a state of anger caused by an unjust act of another person". First of all, the extenuating circumstance in speech is a very different institution from provocation, i.e. the cause of justification provided for by art. 599 comma 2 c.p. ....