Patteggiamento ed estinzione del debito tributario nei delitti dichiarativi: si è davvero risolto il contrasto giurisprudenziale in seno alla Terza Sezione penale della Suprema Corte?
Abstract
In the decision here commented the Italian Supreme
Court stated that, for the crime of Fraudulent tax return by mean of invoices
or other documents issued for inexistent operations (Art. 2, Legislative Decree
74/2000) and for the crime of Issuing of invoices or other documents for
inexistent operations (Art. 8, Legislative Decree 74/2000), the plea bargaining
is subject to the condition of the full payment of the taxes due, plus
sanctions and interests, that must be completed before the declaration of
opening of the first grade trial.After a brief overview on the contrast occurred
between several decisions issued by the Third Section of the Italian Supreme
Court, particularly concerning the requirements asked for the access to the
plea bargaining – depending on the crime charged to the taxpayer/defendant –
the Authors try to make a summary and a systemization of the principles arising
from the cases examined, in order to offer a guide-line, divided between
different tax-crimes, of the available ways to close the criminal proceeding
through the plea bargaining.
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