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..

Regarding the responsibility of the competent doctor for the death of a worker, died as a result of an undiagnosed disease, the assumption of subjective reproach implies the predictability of the event that must be accomplished ex ante, referring to the time when the conduct was placed ...