{"id":4021,"date":"2025-07-21T15:23:18","date_gmt":"2025-07-21T13:23:18","guid":{"rendered":"https:\/\/www.studioprosdocimo.com\/it\/?p=4021"},"modified":"2025-07-29T15:38:28","modified_gmt":"2025-07-29T13:38:28","slug":"mera-somministrazione-di-manodopera-in-un-appalto","status":"publish","type":"post","link":"https:\/\/www.studioprosdocimo.com\/it\/mera-somministrazione-di-manodopera-in-un-appalto\/","title":{"rendered":"Mera somministrazione di manodopera in un appalto"},"content":{"rendered":"\n<div><span style=\"font-family: times new roman, serif;\">Con sentenza n.\u00a0<strong>25167\/2025<\/strong>, la Corte di CassazIone penale ha affermato che ai fini del reato di dichiarazione fraudolenta con uso di fatture per operazioni inesistenti, occorre che il soggetto imputato persegua il fine di evadere le imposte, non essendo sufficiente la semplice consapevolezza della indicazione di elementi non veritieri. Secondo la Corte, per il predetto delitto deve ricorrere, sotto l&#8217;aspetto soggettivo, sia il dolo generico, consistente nel consapevole inserimento di elementi passivi di cui si abbia la certezza della loro non veridicit\u00e0, che il dolo specifico di evasione, ossia il comportamento del reo deve essere finalizzato al conseguimento dell&#8217;evasione.<\/span><\/div>\n<div>\n<p><i><span style=\"color: #000000; font-family: times new roman, serif; font-size: xx-small;\"><span class=\"v1gmail_default\">Fonte Dottrina per il Lavoro<\/span><\/span><\/i><\/p>\n<\/div>\n\n\n","protected":false},"excerpt":{"rendered":"<p>Con sentenza n.\u00a025167\/2025, la Corte di CassazIone penale ha affermato che ai fini del reato di dichiarazione fraudolenta con uso di fatture&#8230;<\/p>\n","protected":false},"author":3,"featured_media":2283,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[27],"class_list":["post-4021","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","tag-corte-di-cassazione"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - 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