13 Feb false invoices and illegal use of labor

On the subject of tax offenses, the crime of fraudulent use in the declaration of invoices for non-existent operations is integrated, with reference to direct taxes, by only objective non-existence, or rather that relating to diversity, total or partial, between costs indicated and costs incurred, while, with regard to VAT, it also includes subjective non-existence, or that relating to the difference between the person who performed the service and that indicated on the invoice. The concurrence between the offense of illegal labor intermediation pursuant to art. 18 d.lgs. 276/2003 and the crime of fraudulent declaration through the use of invoices for non-existent operations, in the event of use of invoices issued by a company that has carried out illegal interposition of labor (Cass. 20901/20).