24 Jul fraudulent tax return using invoices for non-existent transactions

The hermeneutic address that considers the crime of fraudulent declaration through the use of invoices or other documents for non-existent operations must be confirmed, even in the event of possible fraud, to be understood in terms of lucid acceptance, by the agent, of the harmful event, and therefore also for the purpose of evasion or undue reimbursement, as a result of his conduct. Once this address is accepted, the real problem to be examined is that concerning the correct identification of indicators of possible fraud: on the topic, the Court considers that the remoteness of the conduct held from the dutiful one is precisely valued, the duration and repetition of the action, the conduct subsequent to the fact and the purpose of the conduct, in other words, to achieve cost savings (Cass. 12680/20).