The Court of Appeals may refuse the recognition of the decision on precautionary measures in one of the following cases: a) if one or more of the conditions referred to in the article do not exist 10, paragraph 1; b) if the certificate sent by the competent authority of the issuing State is incomplete or manifestly does not correspond to the decision on precautionary measures and has not been completed o corrected within the set deadline; c) if it appears that the recognition of the decision on precautionary measures violates the ban on submitting a person, already definitively judged, at a new trial for the same facts; d) if, for the offenses not included in the list of those for which the double criminality clause does not apply, the facts involved in the decision are not foreseen as a crime also by the Italian legislation. The execution cannot be refused, in the matter of taxes, customs and currency, if the Italian legislation does not impose the same type of taxes or duties or does not contain the same type of rules than the legislation of the issuing State; e) if for the facts for which the transmission was requested, the prescription of the offense has already occurred; f) if there is a cause of immunity recognized by the Italian legal system which makes the enforcement impossible; g) if the measure was imposed on a person who, at the date of commission of the fact, could not be held criminally responsible due to his age, according to Italian law.