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PIù FATTURE FALSE PER PIù SOCIETà: I REATI COMMESSI SONO PLURIMI


Nella materia penal-tributaria, il colpevole non è individuato con riferimento alla soggettività fisica di chi ha agito, bensì alla soggettività tributaria della “persona” (fisica o giuridica) che ha agito. La Corte di cassazione, con la sentenza n. 31850 del 24 settembre 2025, ha chiarito che, nel caso in cui la stessa persona, nella sua qualifica di legale rappresentante o comunque di amministratore di diverse società, emetta, a nome di ciascuna di esse e al fine di consentire a terzi l?"evasione fiscale, distinte fatture per operazioni inesistenti, si configurano distinti reati di emissione di fatture per operazioni inesistenti, ex articolo 8 del Dlgs n. 74/2000, e non un unico reato. Fonte: https://www.fiscooggi.it/portale/-/più-fatture-false-per-più-società-i-reati-commessi-sono-plurimi
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Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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