30 Oct fraudulent declaration using non-existent invoices

For the configurability of the crime of fraudulent declaration through the use of subjectively non-existent invoices, the user's awareness of the fraud committed by the supplier is required. From this it follows that, since it is a crime of danger, regardless of actual tax evasion, even the possible fraud is sufficient. This is stated by the Supreme Court, thus clarifying the issue of cost savings deriving from the crime of fraudulent declaration with invoices for non-existent operations. For the Supreme Court, therefore, in the event of subjectively non-existent invoices, proof of awareness by those who used the documents of the fraud perpetrated by their supplier is required (Cass. 36415/21).