Unauthorized management activity of non-hazardous waste: with Law 147/2025 the Government’s grip is loosened

by Valentina Pecoraro | Oct 21, 2025 | News Eng

Recently entered into force, Legislative Decree 116/2025 (so-called. Decreto Terra dei Fuochi), which sanctioned the aggravation of the prescribed penalties regarding environmental offences, underwent a slight mitigation when converted into law.  Specifically, the...

Cryptocurrencies and the crime of unfaithful statement: the Supreme Court rules on the failure to declare the proceeds from the trading of NFT.

by Valentina Pecoraro | Apr 15, 2025 | News Eng

  Cryptocurrencies are now talked about everywhere, but what exactly are they? As reported by Consob, the term cryptocurrency “consists of two words: crypto and currency.” and is used to indicate the virtual currency, “visible/usable only by knowing...

Illegal labour supply: new criminal cases and increased penalties

by Valentina Pecoraro | Oct 31, 2024 | News Eng

With D.L. n. 19/2024, effective on 2 March 2024 and converted by modifications from L. 56/2024, the legislator has repealed Article 38a of the D. Lgs. 81/2015 that punished the illicit administration of labor and inserted the new discipline within the Decree Biagi,...

Declarative tax-related crimes: when configuring the responsibility of devoid administrators

by Valentina Pecoraro | Feb 20, 2024 | News Eng

Regarding declarative tax-related crimes, The Supreme Court of Cassation has clarified in its judgment No. 31017/2023 that: “managers of a company who have not signed a fraudulent tax declaration by using invoices for non-existent transactions since another...

United Sections No. 40797/2023: beginning of bankruptcy and preventive seizure aimed at the confiscation related to tax offences

by Valentina Pecoraro | Oct 24, 2023 | News Eng

By judgment No 40797/2023, lodged on 6 October 2023, the Supreme Court intervened, once again in United Chambers, in order to resolve a jurisprudential conflict between several, previous, Joint Chamber judgments (Court of Cassation Criminal Section No. 29951/2004,...