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?


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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