Entrepreneur issuing invoices for nonexistent transactions commits an offense and is therefore punishable by law, although after the annulled and has joined the active repentance.
This is what has established the Court of Cassation, in Case No 608 January 12, 2011, which was confirmed the responsibility of an entrepreneur who had issued a series of false invoices and false contracts to zero at a later time and adhering to repentance operator without paying the tax.
The Supreme Court thus reaffirms what has already been established on previous judgments, among which the sentence no 2847 February 7, 2008, in which the author states the principle under which those benefits can not rely on fictitious documents that it was not fraudulent agreement and the offense is the only objective fact that the taxpayer and his own conduct has determined the risk to the tax authorities of failing to meet the payment of taxes due, even if it claims to be in good faith not having participated in fraudulent agreements, and the most recent ruling by July 8, 2010 No 26138, which states that crime is always the false billing even though there was no escape.
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