Maddalena Cecci, in the latest issue of Trusts and Fiduciary Activities, comments on recent Supreme Court decision regarding the configurability of the crime of fraudulent misappropriation through the establishment of a trust
On Trusts e attività fiduciarie (no. 5/2022), Maddalena Cecci comments the recent decision no. 16540/2022 of the Italian Supreme Court, underlining that the challenge of the crime of fraudulent subtraction from tax collection could not be grounded on the sole fact that on the mere assumption that the establishment of a trust could easily allow the taxpayer to subtract its assets from taxation.