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STUDIO DORIGHELLI

EMISSIONE DI FATTURE "FASULLE", IL DESTINATARIO CONCORRE AL REATO


La ratio del sistema penale tributario non esclude l'ipotesi di "complicità" tra chi le produce e il contribuente che le riceve: la condotta del primo è naturalmente connessa all'operato dell'altro. La Corte di cassazione, con la sentenza n. 41124, dello scorso 8 ottobre, ha ribadito che il potenziale utilizzatore di documenti o fatture emesse per operazioni inesistenti può concorrere, ove ne sussistano i presupposti, secondo l'ordinaria disciplina dettata dall'articolo 110 del codice penale, con l'emittente, per il reato previsto dall'articolo 8 del Dlgs n. 74/2000, in quanto non è applicabile in tal caso il regime derogatorio previsto dall'articolo 9 dello stesso decreto legislativo. Fonte: https://www.fiscooggi.it/rubrica/giurisprudenza/articolo/emissione-fatture-fasulle-destinatario-concorre-al-reato
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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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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