Wolters Kluwer, 2017.
The work systematically addresses all the new features introduced in the tax criminal system by the recent Legislative Decree of September 24, 2015, no. 158.
The new tax criminal system aims to reduce the area of intervention of punitive sanctions to only cases characterized by a particular legal disvalue, featuring artificial, fraudulent and simulated behaviors, objectively and subjectively non-existent, considered insidious also with respect to control activities.
Particular attention is paid to the crime of fraudulent declaration through other artifices and to the relationship between the crime of unfaithful declaration and that of false accounting.
The last part of this work, in addition to deepening the discipline of mandatory confiscation of profits from tax crimes, of considerable practical relevance, is dedicated to the in-depth examination of two highly topical issues, namely prescription and the principle of ne bis in idem, on which the extremely important ruling of the ECHR, November 15, 2016, A and B v. Norway, recently intervened, issues that directly affect the difficult relationship between our tax sanctioning system and the European regulatory system.

The volume is a useful and effective tool for addressing the issues that characterize the recently reformed subject.