Ipsoa, 2012.
The volume, divided into two parts, offers a comprehensive view of tax criminal law (contained in Legislative Decree No. 74 of March 10, 2000), describing the main types of offenses.
Chapter II of Title II of Legislative Decree No. 74/2000 (crimes related to documents and tax payments) has been subject to repeated and significant legislative interventions. In just six years (from 2004 to 2010), the Legislator has, in fact, introduced four new criminal offenses (Articles 10 bis, 10 ter, 10 quater and 11, paragraph 2) that have shifted the center of gravity of the tax criminal system in favor of acts “external” to the tax declaration: failure to pay certified withholdings, failure to pay VAT, undue compensation, fraudulent subtraction from tax payment.
Most recently, with Decree Law No. 138/2011, converted into Law No. 148 of September 16, 2011, a series of amendments were introduced to Legislative Decree No. 74/2000, aimed, on one hand, at broadening the scope of application of tax criminal offenses, “on the other hand, at tightening the penalty system to discourage” evasion.
The “work, with a practical approach in its content and structure, addresses the topic in a specific, updated and comprehensive manner and represents an indispensable working tool for legal” practitioners.