The invoice issued by a person other than the person who performed the service is functional precisely to allow the latter not to issue the invoice. The crime of issuing false invoices is functional to allow third parties to evade it also with reference to the value added tax. The crime envisaged by art. 8 of Legislative Decree. 74/2000, in fact, can also be configured in the case of only subjectively false invoicing, i.e. when the transaction subject to taxation has actually been carried out and yet there is no subjective correspondence between the provider indicated in the invoice or other fiscally relevant document and the legal entity that has provided the service, since also in this case it is possible to achieve the illicit purpose indicated by the law in question, or to allow third parties to evade taxes on income and value added (Cass. n. 24307/2017).
Source: eutekne.info
