[zyngaro]

This law is specific to situations of imminent or actual physical harm. Also notice the way the law is formulated: non-assistance (negative) and not a an explicit duty to assist (positive).

[watwut]

It is an explicit duty to assist. Calling 112 counts by the way.

[zyngaro]

That is not the spirit of the law. You are punished for not assisting, but you are not obligated to assist: e.g obligated to call 112.

[StopDisinfo910]

Yes, you are. That's the whole point of the law and what the precedents confirm. You have to assist to the extend of your ability too. If you witness something and don't call 112 (well 18), you are guilty. If you are a medic and don't do your best to stabilize the person, you are guilty to.