Italy: Cassation Ruling on Superbonus 110% Fraud
By Italy Legal Guide ·
Sentenza n. 36526 ud. 26/02/2026 - deposito del 16/10/2026 - Jurisdiction: Italy - What changed: The court ruled that obtaining a tax credit under the Superbonus 110% scheme through invoices for non-existent operations, with the benefit received as an upfront discount or credit transfer, constitutes aggravated fraud for obtaining public funds, consummated upon communication of the option to the tax authority and acceptance by the supplier or assignee, regardless of subsequent use or collection. - Citation and date: Sentenza n. 36526 ud. 26/02/2026 - deposito del 16/10/2026 - Source: www.cortedicassazione.it
Sentenza n. 36314 ud. 07/10/2026 - deposito del 15/10/2026 - Jurisdiction: Italy - What changed: The court ruled that it is not possible to request an alternative non-custodial sentence when a custodial sentence became final before 30 December 2022 and enforcement was later resumed after revocation of a suspended sentence previously granted by the trial judge. - Citation and date: Sentenza n. 36314 ud. 07/10/2026 - deposito del 15/10/2026 - Source: www.cortedicassazione.it
Questione Penale Decisa del ricorso R.G. [number hidden] ud. 26/02/2026 - Jurisdiction: Italy - What changed: The court examined whether the creation of a fictitious tax credit under the Superbonus 110% scheme through false invoices, with option for an upfront supplier discount or transfer of the credit, constitutes a crime under art. 316-ter cod. pen. or under arts. 640 and 640-bis cod. pen. - Citation and date: Questione Penale Decisa del ricorso R.G. [number hidden] ud. 26/02/2026 - Source: www.cortedicassazione.it
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