To exclude the crime it is not enough that the professional has expressly specified to the recipients of the services not to be registered in the Register
Can be recognized as criminally responsible, pursuant to art. 348 cp, who illegally carries out professional activities reserved to members of the order of chartered accountants and accounting experts, even where he has expressly specified to the recipients of his services the circumstance of not being registered in the Register. This conclusion was affirmed by the Court of Cassation, in ruling no. 12282 filed last 16 April, retracing a wide jurisprudence in particular on the theme of “reverse indication” which can exclude the crime of abusive practice.
The United Sections, with the pronunciation n. 11545 / 2012 , had in fact specified that the the explanation of the lack of authorization “must also be made, in accordance with the interest protected by the crime, on a general and objective level , and not in the dimension of the specific interpersonal relationship, with what follows for the purposes of the (persistent) discriminating irrelevance of the consent of the individual recipient of the abusive service “. » Read More