- The “price” and the “profit” of a crime are legally distinct categories under Article 240 of the Italian Criminal Code; for the offence of issuing invoices for nonexistent transactions (Article 8 of Legislative Decree 74/2000), this distinction affects the scope of confiscation and related tax-crime consequences.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
