Qualifiche soggettive pubblicistiche e discutibili estensioni dello statuto penale della Pubblica Amministrazione: le Sezioni Unite sull'omesso versamento del PR.E.U.

[Autom. eng. transl.] The Author comments critically on the decision by which the Joint Sections of the Court of Cassation recognized the public qualification of the manager or operator of the lawful gaming machines referred to in art. 110, sixth and seventh paragraphs of TULPS, for the purposes of integrating the offense of embezzlement referred to in art. 314 of the criminal code - in the event that the latter takes possession of the proceeds of the game, even for the part intended for the payment of the PREU, by not paying them to the competent concessionaire - highlighting the lack of persuasiveness, both in terms of the concrete dynamics of payment of the tax, as well as in relation to the non-persuasive tracing back to the bed of public services of an economic activity, which is the organization and management of the lawful game, which is regulated punctually by public law but remains structurally devoid of the quid proprium that characterizes, for criminal purposes , that category.