Ne bis in idem e reati tributari: la Corte di Cassazione valuta concretamente legittimo il doppio binario sanzionatorio in tema di dichiarazione infedele

In the decision here commented the Italian Supreme Court stated the legitimacy of the "double track” criterion for tax sanctions with reference to the crime provided by article 4, Legislative Decree 74/2000 (Unfaithful Tax return). In particular, the Court, through the "A and B test”, recognised the existence of the "sufficiently close connection in substance and time” requirement, which is suitable do ensure the implementation of the ne bis in idem guarantee.
The present work, after giving an outlook on the interpretation of the ne bis in idem prohibition given by the ECHR and the EU Court of Justice, examines the ways in which such a prohibition has been implemented in the domestic law and the interpretative escamotages adopted by the Italian Courts to state the legitimacy of the "double track” criterion in Tax Law.