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Criminal, Family Law Blog - Bianucci Law Firm
Bianucci Law Firm
Criminal Court No. 44507 of 2024: Reflections on the Configurability of Specific Intent in Tax Evasion.

The recent ruling of the Court of Cassation analyzes the complexity of specific intent in the crime of failure to declare IRES, highlighting the importance of proof of evasive intent and the principle of beyond a reasonable doubt.