{"id":2134,"date":"2017-02-28T15:28:34","date_gmt":"2017-02-28T14:28:34","guid":{"rendered":"https:\/\/www.davirroducci.com\/tax-crimes\/"},"modified":"2025-02-11T18:45:15","modified_gmt":"2025-02-11T17:45:15","slug":"tax-crimes","status":"publish","type":"page","link":"https:\/\/www.davirroducci.com\/en\/tax-crimes\/","title":{"rendered":"Tax Crimes"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1g24xzt-a7ecc6f7c9d7861f1ced9d15460de3af\">\n.avia-section.av-1g24xzt-a7ecc6f7c9d7861f1ced9d15460de3af{\nbackground-color:#54534a;\nbackground-image:url(https:\/\/www.davirroducci.com\/wp-content\/uploads\/2014\/09\/pattern-3.png);\nbackground-repeat:no-repeat;\nbackground-position:100% 100%;\nbackground-attachment:scroll;\n}\n.avia-section.av-1g24xzt-a7ecc6f7c9d7861f1ced9d15460de3af .av-extra-border-element .av-extra-border-inner{\nbackground-color:#54534a;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-1g24xzt-a7ecc6f7c9d7861f1ced9d15460de3af main_color avia-section-default avia-no-border-styling  avia-builder-el-0  el_before_av_section  avia-builder-el-first  avia-bg-style-scroll av-arrow-down-section av-minimum-height av-minimum-height-custom  container_wrap fullsize'  data-section-bg-repeat='no-repeat' data-av_minimum_height_px='330'><div class='container av-section-cont-open' style='height:330px'><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-2134'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jivyak26-dee4217fab4ff535ee14e9d923c2ea0f\">\n#top .av-special-heading.av-jivyak26-dee4217fab4ff535ee14e9d923c2ea0f{\npadding-bottom:40px;\ncolor:#ffffff;\nfont-size:60px;\n}\nbody .av-special-heading.av-jivyak26-dee4217fab4ff535ee14e9d923c2ea0f .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-jivyak26-dee4217fab4ff535ee14e9d923c2ea0f .av-special-heading-tag{\nfont-size:60px;\n}\n.av-special-heading.av-jivyak26-dee4217fab4ff535ee14e9d923c2ea0f .special-heading-inner-border{\nborder-color:#ffffff;\n}\n.av-special-heading.av-jivyak26-dee4217fab4ff535ee14e9d923c2ea0f .av-subheading{\nfont-size:40px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-jivyak26-dee4217fab4ff535ee14e9d923c2ea0f .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-jivyak26-dee4217fab4ff535ee14e9d923c2ea0f .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-jivyak26-dee4217fab4ff535ee14e9d923c2ea0f av-special-heading-h2 custom-color-heading blockquote modern-quote  avia-builder-el-1  avia-builder-el-no-sibling  av-inherit-size'><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >Publications<\/h2><div class='av_custom_color av-subheading av-subheading_below'><p>Tax Crimes<\/p>\n<\/div><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<\/div><\/div><\/main><!-- close content main element --><\/div><div class='av-extra-border-element border-extra-arrow-down'><div class='av-extra-border-outer'><div class='av-extra-border-inner'><\/div><\/div><\/div><\/div><div id='av_section_2'  class='avia-section av-9vgpl2-8663cc17b6718eaa16ac33ab114d0d3f main_color avia-section-default avia-no-border-styling  avia-builder-el-2  el_after_av_section  avia-builder-el-last  avia-bg-style-scroll container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-2134'><div class='entry-content-wrapper clearfix'>\n<div class='flex_column av-9oy4da-eb36241575fe54a5845097e8f491f4c9 av_one_half  avia-builder-el-3  el_before_av_one_half  avia-builder-el-first  first flex_column_div '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jhllpdlo-ea1aa8ea636d0b3209c543e68fd1e2e1\">\n.avia-image-container.av-jhllpdlo-ea1aa8ea636d0b3209c543e68fd1e2e1 img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-jhllpdlo-ea1aa8ea636d0b3209c543e68fd1e2e1 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-jhllpdlo-ea1aa8ea636d0b3209c543e68fd1e2e1 av-styling- av-hover-grow av-hide-overflow avia_animated_image av-animated-when-visible-95 fade-in avia-align-center  avia-builder-el-4  avia-builder-el-no-sibling '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><a href=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2025\/02\/pubblicazione-reati-tributari-in-materia-di-imposte-dirette-e-iva.jpg\" data-srcset=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2025\/02\/pubblicazione-reati-tributari-in-materia-di-imposte-dirette-e-iva.jpg 724w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2025\/02\/pubblicazione-reati-tributari-in-materia-di-imposte-dirette-e-iva-300x300.jpg 300w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2025\/02\/pubblicazione-reati-tributari-in-materia-di-imposte-dirette-e-iva-80x80.jpg 80w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2025\/02\/pubblicazione-reati-tributari-in-materia-di-imposte-dirette-e-iva-36x36.jpg 36w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2025\/02\/pubblicazione-reati-tributari-in-materia-di-imposte-dirette-e-iva-180x180.jpg 180w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2025\/02\/pubblicazione-reati-tributari-in-materia-di-imposte-dirette-e-iva-705x705.jpg 705w\" data-sizes=\"(max-width: 724px) 100vw, 724px\" class='avia_image' ><img decoding=\"async\" class='wp-image-1892 avia-img-lazy-loading-not-1892 avia_image ' src=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2025\/02\/pubblicazione-reati-tributari-in-materia-di-imposte-dirette-e-iva.jpg\" alt='' title='publication-of-tax-crimes-in-the-matter-of-direct-taxes-and-vat'  height=\"724\" width=\"724\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2025\/02\/pubblicazione-reati-tributari-in-materia-di-imposte-dirette-e-iva.jpg 724w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2025\/02\/pubblicazione-reati-tributari-in-materia-di-imposte-dirette-e-iva-300x300.jpg 300w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2025\/02\/pubblicazione-reati-tributari-in-materia-di-imposte-dirette-e-iva-80x80.jpg 80w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2025\/02\/pubblicazione-reati-tributari-in-materia-di-imposte-dirette-e-iva-36x36.jpg 36w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2025\/02\/pubblicazione-reati-tributari-in-materia-di-imposte-dirette-e-iva-180x180.jpg 180w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2025\/02\/pubblicazione-reati-tributari-in-materia-di-imposte-dirette-e-iva-705x705.jpg 705w\" sizes=\"(max-width: 724px) 100vw, 724px\" \/><\/a><\/div><\/div><\/div><\/div><div class='flex_column av-ir0cc-2cc20e788d92b48d52878694724fd305 av_one_half  avia-builder-el-5  el_after_av_one_half  el_before_av_one_half  flex_column_div '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-m70eo32v-ecd6c4ff9411b20490e28a9e330ec335\">\n#top .av-special-heading.av-m70eo32v-ecd6c4ff9411b20490e28a9e330ec335{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-m70eo32v-ecd6c4ff9411b20490e28a9e330ec335 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-m70eo32v-ecd6c4ff9411b20490e28a9e330ec335 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-m70eo32v-ecd6c4ff9411b20490e28a9e330ec335 av-special-heading-h2 blockquote modern-quote  avia-builder-el-6  el_before_av_textblock  avia-builder-el-first '><div class='av-subheading av-subheading_above'><p>Antonio D&#8217;Avirro, Marco Giglioli, Michele D&#8217;Avirro<\/p>\n<\/div><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >TAX CRIMES IN DIRECT TAXATION AND VAT<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n<section  class='av_textblock_section av-m70eopz9-2a30ac0c9914bcee9b00a6500ec7d6db'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p>UPDATED TO LEGISLATIVE DECREE 14\/06\/2024 No. 87 and to the CONSOLIDATED TEXT LEGISLATIVE DECREE 05\/11\/2024 No. 173<br \/>\nSECOND EDITION<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-m70eq3lw-38b52c90684b4790efbbfe8135d1e054\">\n#top .av_textblock_section.av-m70eq3lw-38b52c90684b4790efbbfe8135d1e054 .avia_textblock{\nfont-size:16px;\n}\n<\/style>\n<section  class='av_textblock_section av-m70eq3lw-38b52c90684b4790efbbfe8135d1e054'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong><span style=\"color: #222222;\"><b>Wolters Kluwer, 2025<\/b><\/span><\/strong><\/p>\n<p>The work systematically addresses all the innovations introduced in the tax criminal system by the recent Legislative Decree 14\/06\/2024, No. 87, subsequently incorporated into the <q id=\"q-first-1\">Consolidated Text of Administrative and Criminal Tax Sanctions<\/q> approved by Legislative Decree 05\/11\/2024. No. 173 and &#8211; regarding the relationship between the two sanctioning systems &#8211; also by the <q id=\"q-first-2\">Consolidated Text of Tax Justice<\/q> approved by Legislative Decree 14\/11\/2024. No. 175.<br \/>\nOn the criminal front, the 2024 reform particularly affected the crimes of omitted payment of certified withholdings and VAT and &#8211; above all &#8211; the crime of undue compensation, which was addressed with the declared aim of operating a rigorous distinction between cases relating to <q id=\"q-first-3\">non-existent credits<\/q> and <q id=\"q-first-4\">undue credits<\/q>.<br \/>\nAnother objective of the reform is to achieve greater integration between the criminal and tax sanctioning systems, for the purpose of full compliance with the principle of ne bis in idem.    <\/p>\n<p>Particular attention is paid to declarative crimes.<\/p>\n<p>The last part of this work, in addition to delving into the discipline of mandatory confiscation of profits from tax crimes, of considerable practical relevance, is dedicated to the in-depth examination of two always current themes, namely those of the statute of limitations and the principle of ne bis in idem.<br \/>\nThe volume is a useful and effective tool for addressing the issues that characterize the recently reformed subject.<\/p>\n<\/div><\/section><\/p><\/div><div class='flex_column av-1ga4s-d782a3d84e8b7d7058794deb26923e02 av_one_half  avia-builder-el-9  el_after_av_one_half  el_before_av_one_half  first flex_column_div column-top-margin'     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-9z924-367da7953e564780bef810c383e30a88\">\n.avia-image-container.av-9z924-367da7953e564780bef810c383e30a88 img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-9z924-367da7953e564780bef810c383e30a88 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-9z924-367da7953e564780bef810c383e30a88 av-styling- av-hover-grow av-hide-overflow avia_animated_image av-animated-when-visible-95 fade-in avia-align-center  avia-builder-el-10  avia-builder-el-no-sibling '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><a href=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2020\/07\/pubblicazioni-_0020-1_i_nuovi_reati_tributari.jpg\" data-srcset=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2020\/07\/pubblicazioni-_0020-1_i_nuovi_reati_tributari.jpg 724w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2020\/07\/pubblicazioni-_0020-1_i_nuovi_reati_tributari-300x300.jpg 300w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2020\/07\/pubblicazioni-_0020-1_i_nuovi_reati_tributari-80x80.jpg 80w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2020\/07\/pubblicazioni-_0020-1_i_nuovi_reati_tributari-36x36.jpg 36w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2020\/07\/pubblicazioni-_0020-1_i_nuovi_reati_tributari-180x180.jpg 180w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2020\/07\/pubblicazioni-_0020-1_i_nuovi_reati_tributari-705x705.jpg 705w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2020\/07\/pubblicazioni-_0020-1_i_nuovi_reati_tributari-120x120.jpg 120w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2020\/07\/pubblicazioni-_0020-1_i_nuovi_reati_tributari-450x450.jpg 450w\" data-sizes=\"(max-width: 724px) 100vw, 724px\" class='avia_image' ><img decoding=\"async\" class='wp-image-1856 avia-img-lazy-loading-not-1856 avia_image ' src=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2020\/07\/pubblicazioni-_0020-1_i_nuovi_reati_tributari.jpg\" alt='' title='publications-_0020-1_the_new_tax_crimes'  height=\"724\" width=\"724\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2020\/07\/pubblicazioni-_0020-1_i_nuovi_reati_tributari.jpg 724w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2020\/07\/pubblicazioni-_0020-1_i_nuovi_reati_tributari-300x300.jpg 300w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2020\/07\/pubblicazioni-_0020-1_i_nuovi_reati_tributari-80x80.jpg 80w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2020\/07\/pubblicazioni-_0020-1_i_nuovi_reati_tributari-36x36.jpg 36w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2020\/07\/pubblicazioni-_0020-1_i_nuovi_reati_tributari-180x180.jpg 180w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2020\/07\/pubblicazioni-_0020-1_i_nuovi_reati_tributari-705x705.jpg 705w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2020\/07\/pubblicazioni-_0020-1_i_nuovi_reati_tributari-120x120.jpg 120w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2020\/07\/pubblicazioni-_0020-1_i_nuovi_reati_tributari-450x450.jpg 450w\" sizes=\"(max-width: 724px) 100vw, 724px\" \/><\/a><\/div><\/div><\/div><\/div><div class='flex_column av-95c9vi-46c3956a8c8ac5d71f1e52ac30785edc av_one_half  avia-builder-el-11  el_after_av_one_half  el_before_av_hr  flex_column_div column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1aastg-6e809ce6b2f3940b9d02076ae0a63818\">\n#top .av-special-heading.av-1aastg-6e809ce6b2f3940b9d02076ae0a63818{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-1aastg-6e809ce6b2f3940b9d02076ae0a63818 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-1aastg-6e809ce6b2f3940b9d02076ae0a63818 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-1aastg-6e809ce6b2f3940b9d02076ae0a63818 av-special-heading-h2 blockquote modern-quote  avia-builder-el-12  el_before_av_textblock  avia-builder-el-first '><div class='av-subheading av-subheading_above'><p>Edited by Mariastella Amisano, Michele D&#8217;Avirro, Lorenzo de Martino, Luca della Ragione, Alessandro Diddi<\/p>\n<\/div><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >THE NEW TAX CRIMES<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n<section  class='av_textblock_section av-1bb0tw-28341e03d4526981cd74ee7199f98439'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Section II<br \/>\nCh. I Definitions; Ch. II Tax Avoidance and Criminal Law; Ch. III Fraudulent declaration through the use of invoices or other documents for non-existent transactions (Art. 2 Legislative Decree No. 74\/2000) by Michele D&#8217;Avirro<br \/>\nCh. IX Omitted payment of due or certified withholdings (Art. 10-bis Legislative Decree No. 74\/2000); Ch. X Omitted VAT payment (Art. 10-ter Legislative Decree No. 74\/2000); Ch. XI Undue compensation (Art. 10-quater Legislative Decree No. 74\/2000) by Marco Giglioli<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-8vsfse-105c12389a7bb4aaab8728bdfb12c3bc\">\n#top .av_textblock_section.av-8vsfse-105c12389a7bb4aaab8728bdfb12c3bc .avia_textblock{\nfont-size:16px;\n}\n<\/style>\n<section  class='av_textblock_section av-8vsfse-105c12389a7bb4aaab8728bdfb12c3bc'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>Pacini Editore, 2020.<\/strong><\/p>\n<p>The volume deals with the discipline of crimes in the field of income taxes and value added tax, contemplated in Legislative Decree 10 March 2000 No. 74, as recently integrated and modified by Law Decree 26 October 2019, No. 124, converted with modifications by Law 19 December 2019, No. 157.<br \/>\nIn this analysis, it was appropriate to distinguish a general part of tax criminal law, now a testing ground for the main constitutional principles governing the criminal justice system, and a special part, dedicated to individual incriminating cases.<br \/>\nThe various topics are analyzed with constant reference to the constitutional and ordinary principles of criminal law, and are explored in a clear and concrete analysis, starting from constitutional principles and reconstructions of the most accredited doctrine, then analyzing individual institutions as they exist in jurisprudence, and finally highlighting virtuous paths and those to be subjected to critical review, including through the proposition of defensive arguments.<\/p>\n<p>Particular attention is given to all the procedural issues that characterize this specific sector of economic criminal law.<\/p>\n<\/div><\/section><\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jim3p0oi-09e611e544b55328c18b874fa51ec023\">\n#top .hr.av-jim3p0oi-09e611e544b55328c18b874fa51ec023{\nmargin-top:50px;\nmargin-bottom:50px;\n}\n.hr.av-jim3p0oi-09e611e544b55328c18b874fa51ec023 .hr-inner{\nwidth:100px;\nmax-width:45%;\n}\n.hr.av-jim3p0oi-09e611e544b55328c18b874fa51ec023 .av-seperator-icon{\ncolor:#54534a;\n}\n<\/style>\n<div  class='hr av-jim3p0oi-09e611e544b55328c18b874fa51ec023 hr-custom  avia-builder-el-15  el_after_av_one_half  el_before_av_one_half  hr-center hr-icon-yes'><span class='hr-inner inner-border-av-border-thin'><span class=\"hr-inner-style\"><\/span><\/span><span class='av-seperator-icon' aria-hidden='true' data-av_icon='\ue89a' data-av_iconfont='entypo-fontello'><\/span><span class='hr-inner inner-border-av-border-thin'><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div class='flex_column av-9oy4da-29-1a1f066547dac46f94fb66787c730d78 av_one_half  avia-builder-el-16  el_after_av_hr  el_before_av_one_half  first flex_column_div '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jhllpdlo-28-156a4cd97a0e20c726e32a7bb40e9399\">\n.avia-image-container.av-jhllpdlo-28-156a4cd97a0e20c726e32a7bb40e9399 img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-jhllpdlo-28-156a4cd97a0e20c726e32a7bb40e9399 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-jhllpdlo-28-156a4cd97a0e20c726e32a7bb40e9399 av-styling- av-hover-grow av-hide-overflow avia_animated_image av-animated-when-visible-95 fade-in avia-align-center  avia-builder-el-17  avia-builder-el-no-sibling '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><a href=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0006_reati-tributari-e-sistema-europeo.jpg\" data-srcset=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0006_reati-tributari-e-sistema-europeo.jpg 724w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0006_reati-tributari-e-sistema-europeo-80x80.jpg 80w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0006_reati-tributari-e-sistema-europeo-300x300.jpg 300w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0006_reati-tributari-e-sistema-europeo-36x36.jpg 36w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0006_reati-tributari-e-sistema-europeo-180x180.jpg 180w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0006_reati-tributari-e-sistema-europeo-705x705.jpg 705w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0006_reati-tributari-e-sistema-europeo-120x120.jpg 120w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0006_reati-tributari-e-sistema-europeo-450x450.jpg 450w\" data-sizes=\"(max-width: 724px) 100vw, 724px\" class='avia_image' ><img decoding=\"async\" class='wp-image-1794 avia-img-lazy-loading-not-1794 avia_image ' src=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0006_reati-tributari-e-sistema-europeo.jpg\" alt='' title='publication-_0006_tax-crimes-and-the-european-system'  height=\"724\" width=\"724\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0006_reati-tributari-e-sistema-europeo.jpg 724w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0006_reati-tributari-e-sistema-europeo-80x80.jpg 80w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0006_reati-tributari-e-sistema-europeo-300x300.jpg 300w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0006_reati-tributari-e-sistema-europeo-36x36.jpg 36w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0006_reati-tributari-e-sistema-europeo-180x180.jpg 180w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0006_reati-tributari-e-sistema-europeo-705x705.jpg 705w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0006_reati-tributari-e-sistema-europeo-120x120.jpg 120w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0006_reati-tributari-e-sistema-europeo-450x450.jpg 450w\" sizes=\"(max-width: 724px) 100vw, 724px\" \/><\/a><\/div><\/div><\/div><\/div><div class='flex_column av-95c9vi-27-1b03836dedf58f70841351d299b5139f av_one_half  avia-builder-el-18  el_after_av_one_half  el_before_av_hr  flex_column_div '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-11pauc-d0717aaad212f391db2e991bf21534b6\">\n#top .av-special-heading.av-11pauc-d0717aaad212f391db2e991bf21534b6{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-11pauc-d0717aaad212f391db2e991bf21534b6 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-11pauc-d0717aaad212f391db2e991bf21534b6 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-11pauc-d0717aaad212f391db2e991bf21534b6 av-special-heading-h2 blockquote modern-quote  avia-builder-el-19  el_before_av_textblock  avia-builder-el-first '><div class='av-subheading av-subheading_above'><p>Antonio D&#8217;Avirro, Marco Giglioli, Michele D&#8217;Avirro<\/p>\n<\/div><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >Tax Crimes and European Regulatory System<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-8vsfse-26-a2b6b72125c1bc5a160f31b3f6145964\">\n#top .av_textblock_section.av-8vsfse-26-a2b6b72125c1bc5a160f31b3f6145964 .avia_textblock{\nfont-size:16px;\n}\n<\/style>\n<section  class='av_textblock_section av-8vsfse-26-a2b6b72125c1bc5a160f31b3f6145964'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>Wolters Kluwer, 2017.<\/strong><br \/>\nThe work systematically addresses all the new features introduced in the tax criminal system by the recent Legislative Decree of September 24, 2015, no. 158.<br \/>\nThe 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.<br \/>\nParticular 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.<br \/>\nThe 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. <\/p>\n<p>The volume is a useful and effective tool for addressing the issues that characterize the recently reformed subject.<\/p>\n<\/div><\/section><\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jim3p0oi-25-62444477e47059f54746d2d1c3bc19c1\">\n#top .hr.av-jim3p0oi-25-62444477e47059f54746d2d1c3bc19c1{\nmargin-top:50px;\nmargin-bottom:50px;\n}\n.hr.av-jim3p0oi-25-62444477e47059f54746d2d1c3bc19c1 .hr-inner{\nwidth:100px;\nmax-width:45%;\n}\n.hr.av-jim3p0oi-25-62444477e47059f54746d2d1c3bc19c1 .av-seperator-icon{\ncolor:#54534a;\n}\n<\/style>\n<div  class='hr av-jim3p0oi-25-62444477e47059f54746d2d1c3bc19c1 hr-custom  avia-builder-el-21  el_after_av_one_half  el_before_av_one_half  hr-center hr-icon-yes'><span class='hr-inner inner-border-av-border-thin'><span class=\"hr-inner-style\"><\/span><\/span><span class='av-seperator-icon' aria-hidden='true' data-av_icon='\ue89a' data-av_iconfont='entypo-fontello'><\/span><span class='hr-inner inner-border-av-border-thin'><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div class='flex_column av-9oy4da-24-d135750d8208179e2844263e8f001be9 av_one_half  avia-builder-el-22  el_after_av_hr  el_before_av_one_half  first flex_column_div '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jhllpdlo-23-123312a7973a55efb135bdc35c069c43\">\n.avia-image-container.av-jhllpdlo-23-123312a7973a55efb135bdc35c069c43 img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-jhllpdlo-23-123312a7973a55efb135bdc35c069c43 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-jhllpdlo-23-123312a7973a55efb135bdc35c069c43 av-styling- av-hover-grow avia_animated_image av-animated-when-visible-95 fade-in avia-align-center  avia-builder-el-23  avia-builder-el-no-sibling '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><a href=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0005_reati-tributari.jpg\" data-srcset=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0005_reati-tributari.jpg 724w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0005_reati-tributari-80x80.jpg 80w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0005_reati-tributari-300x300.jpg 300w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0005_reati-tributari-36x36.jpg 36w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0005_reati-tributari-180x180.jpg 180w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0005_reati-tributari-705x705.jpg 705w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0005_reati-tributari-120x120.jpg 120w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0005_reati-tributari-450x450.jpg 450w\" data-sizes=\"(max-width: 724px) 100vw, 724px\" class='avia_image' ><img decoding=\"async\" class='wp-image-1793 avia-img-lazy-loading-not-1793 avia_image ' src=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0005_reati-tributari.jpg\" alt='' title='publication-_0005_tax-crimes'  height=\"724\" width=\"724\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0005_reati-tributari.jpg 724w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0005_reati-tributari-80x80.jpg 80w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0005_reati-tributari-300x300.jpg 300w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0005_reati-tributari-36x36.jpg 36w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0005_reati-tributari-180x180.jpg 180w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0005_reati-tributari-705x705.jpg 705w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0005_reati-tributari-120x120.jpg 120w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0005_reati-tributari-450x450.jpg 450w\" sizes=\"(max-width: 724px) 100vw, 724px\" \/><\/a><\/div><\/div><\/div><\/div><div class='flex_column av-95c9vi-22-a37e887bedf1e29b01795cfee259d113 av_one_half  avia-builder-el-24  el_after_av_one_half  el_before_av_hr  flex_column_div '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-yz2ks-8da74f2742f64a5a1506b520c56dd8c4\">\n#top .av-special-heading.av-yz2ks-8da74f2742f64a5a1506b520c56dd8c4{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-yz2ks-8da74f2742f64a5a1506b520c56dd8c4 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-yz2ks-8da74f2742f64a5a1506b520c56dd8c4 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-yz2ks-8da74f2742f64a5a1506b520c56dd8c4 av-special-heading-h2 blockquote modern-quote  avia-builder-el-25  el_before_av_textblock  avia-builder-el-first '><div class='av-subheading av-subheading_above'><p>Antonio D&#8217;Avirro, Marco Giglioli<\/p>\n<\/div><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >Tax Crimes<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-8vsfse-21-3b55291da1dddcc842f813f6f9a05242\">\n#top .av_textblock_section.av-8vsfse-21-3b55291da1dddcc842f813f6f9a05242 .avia_textblock{\nfont-size:16px;\n}\n<\/style>\n<section  class='av_textblock_section av-8vsfse-21-3b55291da1dddcc842f813f6f9a05242'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>Ipsoa, 2012.<\/strong><br \/>\nThe volume, in its two parts, offers a complete overview of tax criminal law (contained in Legislative Decree 10 March 2000, n. 74), describing the main criminal offenses.<br \/>\nChapter II of Title II of Legislative Decree n. 74\/2000 (crimes related to tax documents and 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 \u201cexternal\u201d to the tax declaration: failure to pay certified withholdings, failure to pay VAT, undue compensation, fraudulent subtraction from tax payment.<br \/>\nLastly, with Decree Law n. 138\/2011, converted into Law 16 September 2011, n. 148, a series of modifications were introduced in Legislative Decree n. 74\/2000, aimed, on one hand, at broadening the scope of application of tax criminal offenses, on the \u201cother, at tightening the penalty system in order to discourage\u201d evasion.<br \/>\nThe \u201cwork, practical in content and structure, addresses the topic in a specific, updated and comprehensive manner\u201d and represents an indispensable working tool for legal practitioners.<\/p>\n<\/div><\/section><\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jim3p0oi-20-5c80fd5fbd744b12cd3c15f500443ec4\">\n#top .hr.av-jim3p0oi-20-5c80fd5fbd744b12cd3c15f500443ec4{\nmargin-top:50px;\nmargin-bottom:50px;\n}\n.hr.av-jim3p0oi-20-5c80fd5fbd744b12cd3c15f500443ec4 .hr-inner{\nwidth:100px;\nmax-width:45%;\n}\n.hr.av-jim3p0oi-20-5c80fd5fbd744b12cd3c15f500443ec4 .av-seperator-icon{\ncolor:#54534a;\n}\n<\/style>\n<div  class='hr av-jim3p0oi-20-5c80fd5fbd744b12cd3c15f500443ec4 hr-custom  avia-builder-el-27  el_after_av_one_half  el_before_av_one_half  hr-center hr-icon-yes'><span class='hr-inner inner-border-av-border-thin'><span class=\"hr-inner-style\"><\/span><\/span><span class='av-seperator-icon' aria-hidden='true' data-av_icon='\ue89a' data-av_iconfont='entypo-fontello'><\/span><span class='hr-inner inner-border-av-border-thin'><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div class='flex_column av-9oy4da-19-e04f07b99752de7205e45878696dabc8 av_one_half  avia-builder-el-28  el_after_av_hr  el_before_av_one_half  first flex_column_div '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jhllpdlo-18-c73bbae6ef76c176fd51201c9dd27426\">\n.avia-image-container.av-jhllpdlo-18-c73bbae6ef76c176fd51201c9dd27426 img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-jhllpdlo-18-c73bbae6ef76c176fd51201c9dd27426 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-jhllpdlo-18-c73bbae6ef76c176fd51201c9dd27426 av-styling- av-hover-grow avia_animated_image av-animated-when-visible-95 fade-in avia-align-center  avia-builder-el-29  avia-builder-el-no-sibling '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><a href=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0017_riforma-diritto-penale-tributario.jpg\" data-srcset=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0017_riforma-diritto-penale-tributario.jpg 724w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0017_riforma-diritto-penale-tributario-80x80.jpg 80w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0017_riforma-diritto-penale-tributario-300x300.jpg 300w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0017_riforma-diritto-penale-tributario-36x36.jpg 36w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0017_riforma-diritto-penale-tributario-180x180.jpg 180w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0017_riforma-diritto-penale-tributario-705x705.jpg 705w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0017_riforma-diritto-penale-tributario-120x120.jpg 120w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0017_riforma-diritto-penale-tributario-450x450.jpg 450w\" data-sizes=\"(max-width: 724px) 100vw, 724px\" class='avia_image' ><img decoding=\"async\" class='wp-image-1805 avia-img-lazy-loading-not-1805 avia_image ' src=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0017_riforma-diritto-penale-tributario.jpg\" alt='' title='publication-_0017_reform-of-criminal-tax-law'  height=\"724\" width=\"724\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0017_riforma-diritto-penale-tributario.jpg 724w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0017_riforma-diritto-penale-tributario-80x80.jpg 80w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0017_riforma-diritto-penale-tributario-300x300.jpg 300w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0017_riforma-diritto-penale-tributario-36x36.jpg 36w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0017_riforma-diritto-penale-tributario-180x180.jpg 180w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0017_riforma-diritto-penale-tributario-705x705.jpg 705w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0017_riforma-diritto-penale-tributario-120x120.jpg 120w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0017_riforma-diritto-penale-tributario-450x450.jpg 450w\" sizes=\"(max-width: 724px) 100vw, 724px\" \/><\/a><\/div><\/div><\/div><\/div><div class='flex_column av-95c9vi-17-ebb5de08687d1c72c423a1d5bdb1b245 av_one_half  avia-builder-el-30  el_after_av_one_half  el_before_av_hr  flex_column_div '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-sh950-abd0c94aa5e35cea3db772c001dd6e9e\">\n#top .av-special-heading.av-sh950-abd0c94aa5e35cea3db772c001dd6e9e{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-sh950-abd0c94aa5e35cea3db772c001dd6e9e .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-sh950-abd0c94aa5e35cea3db772c001dd6e9e .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-sh950-abd0c94aa5e35cea3db772c001dd6e9e av-special-heading-h2 blockquote modern-quote  avia-builder-el-31  el_before_av_textblock  avia-builder-el-first '><div class='av-subheading av-subheading_above'><p>Sabrina Bolognini, Elena Busson, Antonio D&#8217;Avirro, Tommaso Ducci, Ubaldo Nannucci<\/p>\n<\/div><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >The Reform of Tax Criminal Law (Legislative Decree 10 March 2000 No. 74)<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-8vsfse-16-fdc7819e65d25e508ebe67827d186327\">\n#top .av_textblock_section.av-8vsfse-16-fdc7819e65d25e508ebe67827d186327 .avia_textblock{\nfont-size:16px;\n}\n<\/style>\n<section  class='av_textblock_section av-8vsfse-16-fdc7819e65d25e508ebe67827d186327'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>Cedam, 2000.<\/strong><\/p>\n<\/div><\/section><\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jim3p0oi-15-0f9f2d84f6ec26fa758d68220c8ddc34\">\n#top .hr.av-jim3p0oi-15-0f9f2d84f6ec26fa758d68220c8ddc34{\nmargin-top:50px;\nmargin-bottom:50px;\n}\n.hr.av-jim3p0oi-15-0f9f2d84f6ec26fa758d68220c8ddc34 .hr-inner{\nwidth:100px;\nmax-width:45%;\n}\n.hr.av-jim3p0oi-15-0f9f2d84f6ec26fa758d68220c8ddc34 .av-seperator-icon{\ncolor:#54534a;\n}\n<\/style>\n<div  class='hr av-jim3p0oi-15-0f9f2d84f6ec26fa758d68220c8ddc34 hr-custom  avia-builder-el-33  el_after_av_one_half  el_before_av_one_half  hr-center hr-icon-yes'><span class='hr-inner inner-border-av-border-thin'><span class=\"hr-inner-style\"><\/span><\/span><span class='av-seperator-icon' aria-hidden='true' data-av_icon='\ue89a' data-av_iconfont='entypo-fontello'><\/span><span class='hr-inner inner-border-av-border-thin'><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div class='flex_column av-9oy4da-14-812a4f52d09f09d12ff5a1428fde76d0 av_one_half  avia-builder-el-34  el_after_av_hr  el_before_av_one_half  first flex_column_div '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jhllpdlo-13-2e427e0bff38c3d52d79116559b620ef\">\n.avia-image-container.av-jhllpdlo-13-2e427e0bff38c3d52d79116559b620ef img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-jhllpdlo-13-2e427e0bff38c3d52d79116559b620ef .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-jhllpdlo-13-2e427e0bff38c3d52d79116559b620ef av-styling- av-hover-grow avia_animated_image av-animated-when-visible-95 fade-in avia-align-center  avia-builder-el-35  avia-builder-el-no-sibling '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><a href=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0003_i-reati-nella-legge-17-febbraio-1985.jpg\" data-srcset=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0003_i-reati-nella-legge-17-febbraio-1985.jpg 724w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0003_i-reati-nella-legge-17-febbraio-1985-80x80.jpg 80w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0003_i-reati-nella-legge-17-febbraio-1985-300x300.jpg 300w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0003_i-reati-nella-legge-17-febbraio-1985-36x36.jpg 36w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0003_i-reati-nella-legge-17-febbraio-1985-180x180.jpg 180w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0003_i-reati-nella-legge-17-febbraio-1985-705x705.jpg 705w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0003_i-reati-nella-legge-17-febbraio-1985-120x120.jpg 120w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0003_i-reati-nella-legge-17-febbraio-1985-450x450.jpg 450w\" data-sizes=\"(max-width: 724px) 100vw, 724px\" class='avia_image' ><img decoding=\"async\" class='wp-image-1791 avia-img-lazy-loading-not-1791 avia_image ' src=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0003_i-reati-nella-legge-17-febbraio-1985.jpg\" alt='' title='publication-_0003_crimes-in-the-law-17-february-1985'  height=\"724\" width=\"724\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0003_i-reati-nella-legge-17-febbraio-1985.jpg 724w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0003_i-reati-nella-legge-17-febbraio-1985-80x80.jpg 80w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0003_i-reati-nella-legge-17-febbraio-1985-300x300.jpg 300w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0003_i-reati-nella-legge-17-febbraio-1985-36x36.jpg 36w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0003_i-reati-nella-legge-17-febbraio-1985-180x180.jpg 180w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0003_i-reati-nella-legge-17-febbraio-1985-705x705.jpg 705w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0003_i-reati-nella-legge-17-febbraio-1985-120x120.jpg 120w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0003_i-reati-nella-legge-17-febbraio-1985-450x450.jpg 450w\" sizes=\"(max-width: 724px) 100vw, 724px\" \/><\/a><\/div><\/div><\/div><\/div><div class='flex_column av-95c9vi-12-da27ced765eff2906faf6a55a781f649 av_one_half  avia-builder-el-36  el_after_av_one_half  el_before_av_hr  flex_column_div '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-25fzw-9ece39fd1ce2b6d68d125ff034bb7f15\">\n#top .av-special-heading.av-25fzw-9ece39fd1ce2b6d68d125ff034bb7f15{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-25fzw-9ece39fd1ce2b6d68d125ff034bb7f15 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-25fzw-9ece39fd1ce2b6d68d125ff034bb7f15 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-25fzw-9ece39fd1ce2b6d68d125ff034bb7f15 av-special-heading-h2 blockquote modern-quote  avia-builder-el-37  el_before_av_textblock  avia-builder-el-first '><div class='av-subheading av-subheading_above'><p>Ubaldo Nannucci, Antonio D&#8217;Avirro<\/p>\n<\/div><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >Crimes Under the Visentini Law <\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-8vsfse-11-6318149fa646f006123c49a3045c3c02\">\n#top .av_textblock_section.av-8vsfse-11-6318149fa646f006123c49a3045c3c02 .avia_textblock{\nfont-size:16px;\n}\n<\/style>\n<section  class='av_textblock_section av-8vsfse-11-6318149fa646f006123c49a3045c3c02'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>Cedam, 1986.<\/strong><\/p>\n<\/div><\/section><\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jim3p0oi-10-dc66f66a5b75e54470cef7e4dbbc1dfd\">\n#top .hr.av-jim3p0oi-10-dc66f66a5b75e54470cef7e4dbbc1dfd{\nmargin-top:50px;\nmargin-bottom:50px;\n}\n.hr.av-jim3p0oi-10-dc66f66a5b75e54470cef7e4dbbc1dfd .hr-inner{\nwidth:100px;\nmax-width:45%;\n}\n.hr.av-jim3p0oi-10-dc66f66a5b75e54470cef7e4dbbc1dfd .av-seperator-icon{\ncolor:#54534a;\n}\n<\/style>\n<div  class='hr av-jim3p0oi-10-dc66f66a5b75e54470cef7e4dbbc1dfd hr-custom  avia-builder-el-39  el_after_av_one_half  el_before_av_one_half  hr-center hr-icon-yes'><span class='hr-inner inner-border-av-border-thin'><span class=\"hr-inner-style\"><\/span><\/span><span class='av-seperator-icon' aria-hidden='true' data-av_icon='\ue89a' data-av_iconfont='entypo-fontello'><\/span><span class='hr-inner inner-border-av-border-thin'><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div class='flex_column av-9oy4da-9-b48e38c05b5f91fae8a860fa657d8a24 av_one_half  avia-builder-el-40  el_after_av_hr  el_before_av_one_half  first flex_column_div '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jhllpdlo-8-a322450febae6cce6e1a46a91375986b\">\n.avia-image-container.av-jhllpdlo-8-a322450febae6cce6e1a46a91375986b img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-jhllpdlo-8-a322450febae6cce6e1a46a91375986b .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-jhllpdlo-8-a322450febae6cce6e1a46a91375986b av-styling- av-hover-grow avia_animated_image av-animated-when-visible-95 fade-in avia-align-center  avia-builder-el-41  avia-builder-el-no-sibling '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><a href=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0015_reati-legislazione-tributaria.jpg\" data-srcset=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0015_reati-legislazione-tributaria.jpg 724w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0015_reati-legislazione-tributaria-80x80.jpg 80w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0015_reati-legislazione-tributaria-300x300.jpg 300w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0015_reati-legislazione-tributaria-36x36.jpg 36w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0015_reati-legislazione-tributaria-180x180.jpg 180w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0015_reati-legislazione-tributaria-705x705.jpg 705w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0015_reati-legislazione-tributaria-120x120.jpg 120w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0015_reati-legislazione-tributaria-450x450.jpg 450w\" data-sizes=\"(max-width: 724px) 100vw, 724px\" class='avia_image' ><img decoding=\"async\" class='wp-image-1803 avia-img-lazy-loading-not-1803 avia_image ' src=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0015_reati-legislazione-tributaria.jpg\" alt='' title='publication-_0015_crimes-tax-legislation'  height=\"724\" width=\"724\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0015_reati-legislazione-tributaria.jpg 724w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0015_reati-legislazione-tributaria-80x80.jpg 80w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0015_reati-legislazione-tributaria-300x300.jpg 300w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0015_reati-legislazione-tributaria-36x36.jpg 36w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0015_reati-legislazione-tributaria-180x180.jpg 180w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0015_reati-legislazione-tributaria-705x705.jpg 705w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0015_reati-legislazione-tributaria-120x120.jpg 120w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0015_reati-legislazione-tributaria-450x450.jpg 450w\" sizes=\"(max-width: 724px) 100vw, 724px\" \/><\/a><\/div><\/div><\/div><\/div><div class='flex_column av-95c9vi-7-b10216a3b9c007108c496bb2ae6c4c39 av_one_half  avia-builder-el-42  el_after_av_one_half  el_before_av_hr  flex_column_div '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-gzjmc-02f4d0e29bf1ceec1c1e73d3ad097c36\">\n#top .av-special-heading.av-gzjmc-02f4d0e29bf1ceec1c1e73d3ad097c36{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-gzjmc-02f4d0e29bf1ceec1c1e73d3ad097c36 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-gzjmc-02f4d0e29bf1ceec1c1e73d3ad097c36 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-gzjmc-02f4d0e29bf1ceec1c1e73d3ad097c36 av-special-heading-h2 blockquote modern-quote  avia-builder-el-43  el_before_av_textblock  avia-builder-el-first '><div class='av-subheading av-subheading_above'><p>Antonio D&#8217;Avirro, Ubaldo Nannucci<\/p>\n<\/div><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >Tax Crimes in Tax Legislation <\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-8vsfse-6-227bacbb83d075afdbe9aed671d32426\">\n#top .av_textblock_section.av-8vsfse-6-227bacbb83d075afdbe9aed671d32426 .avia_textblock{\nfont-size:16px;\n}\n<\/style>\n<section  class='av_textblock_section av-8vsfse-6-227bacbb83d075afdbe9aed671d32426'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>Cedam, 1984.<\/strong><\/p>\n<\/div><\/section><\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jim3p0oi-5-49768cb56ef3deec26d884fe004e7f99\">\n#top .hr.av-jim3p0oi-5-49768cb56ef3deec26d884fe004e7f99{\nmargin-top:50px;\nmargin-bottom:50px;\n}\n.hr.av-jim3p0oi-5-49768cb56ef3deec26d884fe004e7f99 .hr-inner{\nwidth:100px;\nmax-width:45%;\n}\n.hr.av-jim3p0oi-5-49768cb56ef3deec26d884fe004e7f99 .av-seperator-icon{\ncolor:#54534a;\n}\n<\/style>\n<div  class='hr av-jim3p0oi-5-49768cb56ef3deec26d884fe004e7f99 hr-custom  avia-builder-el-45  el_after_av_one_half  el_before_av_one_half  hr-center hr-icon-yes'><span class='hr-inner inner-border-av-border-thin'><span class=\"hr-inner-style\"><\/span><\/span><span class='av-seperator-icon' aria-hidden='true' data-av_icon='\ue89a' data-av_iconfont='entypo-fontello'><\/span><span class='hr-inner inner-border-av-border-thin'><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div class='flex_column av-9oy4da-4-367a656bd1f13375e0732e6360d4c597 av_one_half  avia-builder-el-46  el_after_av_hr  el_before_av_one_half  first flex_column_div '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jhllpdlo-3-d2c6374fd3a03cf07416326a6aa5a82d\">\n.avia-image-container.av-jhllpdlo-3-d2c6374fd3a03cf07416326a6aa5a82d img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-jhllpdlo-3-d2c6374fd3a03cf07416326a6aa5a82d .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-jhllpdlo-3-d2c6374fd3a03cf07416326a6aa5a82d av-styling- av-hover-grow avia_animated_image av-animated-when-visible-95 fade-in avia-align-center  avia-builder-el-47  avia-builder-el-no-sibling '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><a href=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0016_resp-e-processo-penale-reati-tributari.jpg\" data-srcset=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0016_resp-e-processo-penale-reati-tributari.jpg 724w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0016_resp-e-processo-penale-reati-tributari-80x80.jpg 80w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0016_resp-e-processo-penale-reati-tributari-300x300.jpg 300w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0016_resp-e-processo-penale-reati-tributari-36x36.jpg 36w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0016_resp-e-processo-penale-reati-tributari-180x180.jpg 180w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0016_resp-e-processo-penale-reati-tributari-705x705.jpg 705w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0016_resp-e-processo-penale-reati-tributari-120x120.jpg 120w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0016_resp-e-processo-penale-reati-tributari-450x450.jpg 450w\" data-sizes=\"(max-width: 724px) 100vw, 724px\" class='avia_image' ><img decoding=\"async\" class='wp-image-1804 avia-img-lazy-loading-not-1804 avia_image ' src=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0016_resp-e-processo-penale-reati-tributari.jpg\" alt='' title='publication-_0017_reform-of-criminal-tax-law'  height=\"724\" width=\"724\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0016_resp-e-processo-penale-reati-tributari.jpg 724w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0016_resp-e-processo-penale-reati-tributari-80x80.jpg 80w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0016_resp-e-processo-penale-reati-tributari-300x300.jpg 300w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0016_resp-e-processo-penale-reati-tributari-36x36.jpg 36w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0016_resp-e-processo-penale-reati-tributari-180x180.jpg 180w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0016_resp-e-processo-penale-reati-tributari-705x705.jpg 705w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0016_resp-e-processo-penale-reati-tributari-120x120.jpg 120w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0016_resp-e-processo-penale-reati-tributari-450x450.jpg 450w\" sizes=\"(max-width: 724px) 100vw, 724px\" \/><\/a><\/div><\/div><\/div><\/div><div class='flex_column av-95c9vi-2-5ad6f6fef0836daa0bf837e82b2cb1cb av_one_half  avia-builder-el-48  el_after_av_one_half  avia-builder-el-last  flex_column_div '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-78jtg-06c7cb74385975d733db218baf74a280\">\n#top .av-special-heading.av-78jtg-06c7cb74385975d733db218baf74a280{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-78jtg-06c7cb74385975d733db218baf74a280 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-78jtg-06c7cb74385975d733db218baf74a280 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-78jtg-06c7cb74385975d733db218baf74a280 av-special-heading-h2 blockquote modern-quote  avia-builder-el-49  el_before_av_textblock  avia-builder-el-first '><div class='av-subheading av-subheading_above'><p>A.D&#8217;Avirro, E.Di Nicola, G.Flora, C.F.Grosso, T.Padovani<\/p>\n<\/div><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >Criminal Liability and Trial Process in Tax Crimes<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-8vsfse-1-47d325f8056f5f2051b93ada0efc2593\">\n#top .av_textblock_section.av-8vsfse-1-47d325f8056f5f2051b93ada0efc2593 .avia_textblock{\nfont-size:16px;\n}\n<\/style>\n<section  class='av_textblock_section av-8vsfse-1-47d325f8056f5f2051b93ada0efc2593'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>Giuffr\u00e9, 1982.<\/strong><\/p>\n<\/div><\/section><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":1821,"parent":0,"menu_order":1,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2134","page","type-page","status-publish","has-post-thumbnail","hentry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/pages\/2134","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/comments?post=2134"}],"version-history":[{"count":11,"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/pages\/2134\/revisions"}],"predecessor-version":[{"id":2158,"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/pages\/2134\/revisions\/2158"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/media\/1821"}],"wp:attachment":[{"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/media?parent=2134"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}