29 May material element of the crime of fraud

The artifice and deception provided for by art. 640 c.p. they do not consist only of a peculiar one, subtle and shrewd representation of reality, artfully falsely described, any simulation or dissimulation or any cunning or devious expedient put in place to mislead someone is sufficient to make them concrete, so that the deception suitable for integrating the material element of the crime of fraud occurs even when the fraudulent effect is obtained by concocting and presenting a situation in such a way as to make it take on the appearance of truth and thus mislead the taxable person (Cass. 10383/21).