Criminal law, Real precautionary measures, Preventive seizure, Derivative credits pursuant to art. 121, paragraph 1, lett. b), law decree no. 34 of 2020 (subject of the so-called “superbonus” 110%), Cassation, Third Criminal Section, Judgment n. 40865 of 10/28/2022

Possibility – Subsistence.

The Third Criminal Section stated that:

the credits of third party assignees pursuant to art. 121, paragraph 1, lett. b), law decree 19 May 2020, no. 34, converted, with amendments, by law 17 July 2020, n. 77 (subject of the so-called “superbonus” 110%), given that the same, deriving from the right to deduct the tax due to the client of the works, constitute things pertinent to the crime;

the subjective condition of said third parties is not relevant, in compliance with the criminal procedure rules, which are not derogated from the discipline in question.

Source Supreme Court of Cassation