Fraud in public funds, report of the Supreme Court






There are two recent reports that theOffice of the Massimario of the Court of Cassation took stock of the new regulations on the subject, respectively, of:

  • sanctioning measures against fraud relating to public funds in accordance with art. 28-bis of Legislative Decree no. 4/2022;
  • crimes against cultural heritage.

Fraud relating to public funds and buildings: the point of the Supreme Court

The first report – n. 31 of June 7, 2022 – is dedicated to the new measures in accordance with Art. 28-bis of the convert “support decret-ter“, Modification of articles 240-bis, 316-bis, 640-bis cod. Pen and other complementary rules.

The decree law in question is part of the set of regulatory interventions that provided for state aid to contain insolvency and business crisis in the context of the pandemic. COVID-19[feminine].

Several support measures have been put in place – it is recalled – most of which consist of guarantees to facilitate access to credit i non-refundable attributions in the form of tax breaks.

Art. 28-bis mentioned was inserted during the parliamentary process of conversion of Mon, and has reformulated the sanctioning response to fraudmaking related deterrence tools more effective.

The rule consists of two paragraphs, the first of which “reissued“Article 2 of Legislative Decree no. 13/2022, not converted, without prejudice to the acts adopted and the legal relations arising in force.

With him, the criminal offenses of crimes:

  • from embezzlement to the detriment of the State (Article 316-bis of the Italian Penal Code);
  • from improper receipt of disbursements to the detriment of the state (art. 316-ter of the Italian penal code);
  • from aggravated scam for the achievement of public disbursements (Article 640-bis of the Italian Penal Code).

The application of the confiscation “expandedex art. 240-bis cod. pen. the offenses of fraud to the detriment of the State and aggravated fraud for the attainment of public funds.

With the next paragraph it was instead “rewritten“Article 119 of”relaunch decree“, writing to crime of false declarative ideology, with respect to certifications and affidavits required for the purposes of recognition of tax benefits. At the same time, strict civil liability insurance obligations were imposed on qualified technicians.

The report, after a general premise, focuses on some of the novelties and, in particular, on the extent of the confiscation extended to the crimes of aggravated fraud, in the aforementioned cases of embezzlement of public funds, misappropriation of funds public and aggravated. fraud for obtaining public funds, as well as, finally, on the sanctioning measures in the matter of construction fraud.

With regard to the latter measures, in particular, it should be noted that in order to give impetus to the introduction of the new and already mentioned crime of false declarative ideology (referred to in section 13.bis.1., Inserted in the body of Art. Legislative Decree No. 34/2020), “was the growing increase of fraud related to building allowance deductions (in particular, related to the option to assign credit), which led to an abnormal increase in the total amount of fictitious tax deductions.“.

Crimes against cultural heritage: new enlightened measures

The other report – n. 34 of June 21, 2022- is engaged, on the other hand, in the new provisions regarding crimes against cultural heritage.

These are the measures introduced by Law no. 22/2022 for the reform of crimes against cultural heritage.

The provision – it is recalled – has inserted, in the penal code, the new title VIII-bis entitled “Crimes against cultural heritage“which includes new types of crimes and aggravating new circumstances for cases in which the object of common crimes is cultural heritage, in addition to the tightening of existing legal sanctions.

Thirteen incriminations are introduced in detail, some recently minted and others corresponding to the criminal figures so far located in the Code of Cultural Heritage and Landscape.

At the same time, many cases in which common cases may have as their object cultural property are transformed into autonomous crimes.

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