The Court of Cassation, Section. Criminal, with Sentence no. 45163 of 09.11.2023, clarified some interesting profiles regarding the relationship between asset fund and the crime of fraudulent theft. The establishment of a patrimonial fund integrates the crime of fraudulent evasion of the payment of taxes, as it is a suitable act to hinder the satisfaction of a tax obligation. This, however, does not exempt from the need to verify, both in terms of the aptitude of the conduct and the existence of the specific intent of fraud, that the creation of the separate assets is suitable and aimed at avoiding the satisfaction of the tax obligation.
