By judgment dated 17 September 2026, the Court of Appeal of Trieste acquitted an entrepreneur, represented by Avv. Andrea Piras of the Trieste office, who had been charged with the offence under Article 8 of Legislative Decree No. 74/2000.
The proceedings, which lasted more than seven years, concerned the alleged issuance of invoices which, according to the prosecution, were intended to enable third parties to evade taxes. More specifically, the prosecution contended that the entrepreneur had arranged for his wife to issue invoices for activities actually performed by him, thereby seeking to benefit from the more favourable tax regime applicable to her.
Following extensive evidentiary proceedings at first instance, the Court of Udine acquitted the defendant on a number of charges but convicted him, jointly with other defendants, of the offence of issuing invoices for non-existent transactions.
The judgment was subsequently appealed before the Court of Appeal of Trieste. Among the grounds of appeal, the defence argued that there had been no actual tax-evasion purpose, also in light of the tax regime from which the entrepreneur himself would in any event have been entitled to benefit.
At the conclusion of the appeal proceedings, the Court, upholding the arguments advanced by the Firm, overturned the first-instance judgment and acquitted the entrepreneur, together with other co-defendants, on the ground that “the conduct does not constitute a criminal offence.”
