Court of Cassation, with sentence no. 38927 of October 27, 2011, has stated that the employer who, with the purpose to gain the benefit of the ordinary or extraordinary layoff, has not revealed the existence of several orders involving significant amounts which evasion would allow the ordinary activity of the company without suspending the retributive obligation and the consequently fallout of the costs on the collectivity, commits the crime of aggravated fraud (art. 640-bis of the Italian Criminal Code).