Questioni teoriche e paradossi sostanziali in tema di sequestro dei crediti c.d. Superbonus in capo agli intermediari finanziari

The essay focuses on frauds linked to certain tax credits (so called Superbonus), analysing the potential liabilities of institutional investors who have acquired the credits, without any involvement in the frauds. Case-law drew, in fact, a very thin and ambiguous line between bona fide and mala fide purchasers, not only allowing confiscation towards such investors but also outlining potential criminal liabilities for whoever compensates a credit after having discovered its fraudulent origin. A very recent law tried to better clarify the overall picture