{"id":2085,"date":"2014-09-13T14:40:26","date_gmt":"2014-09-13T12:40:26","guid":{"rendered":"https:\/\/www.davirroducci.com\/pubblicazioni\/tax-crimes-and-european-regulatory-system\/"},"modified":"2025-02-11T18:44:15","modified_gmt":"2025-02-11T17:44:15","slug":"tax-crimes-and-european-regulatory-system","status":"publish","type":"portfolio","link":"https:\/\/www.davirroducci.com\/en\/pubblicazioni\/tax-crimes-and-european-regulatory-system\/","title":{"rendered":"Tax Crimes and European Regulatory System"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1g24xzt-8e68221c0a39f90b1615c398fe0e811e\">\n.avia-section.av-1g24xzt-8e68221c0a39f90b1615c398fe0e811e{\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% 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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, 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\/><\/a><\/div><\/div><\/div><\/div><div class='flex_column av-95c9vi-46c3956a8c8ac5d71f1e52ac30785edc av_one_half  avia-builder-el-5  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-9oijy-de1bca58ea76c7ddc598dea7291a568c\">\n#top .av-special-heading.av-9oijy-de1bca58ea76c7ddc598dea7291a568c{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-9oijy-de1bca58ea76c7ddc598dea7291a568c .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-9oijy-de1bca58ea76c7ddc598dea7291a568c .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-9oijy-de1bca58ea76c7ddc598dea7291a568c 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 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-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>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","protected":false},"excerpt":{"rendered":"","protected":false},"featured_media":1794,"comment_status":"closed","ping_status":"closed","template":"","tags":[],"portfolio_entries":[52],"class_list":["post-2085","portfolio","type-portfolio","status-publish","has-post-thumbnail","hentry","portfolio_entries-tax-crimes"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/portfolio\/2085","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/portfolio"}],"about":[{"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/types\/portfolio"}],"replies":[{"embeddable":true,"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/comments?post=2085"}],"version-history":[{"count":2,"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/portfolio\/2085\/revisions"}],"predecessor-version":[{"id":2089,"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/portfolio\/2085\/revisions\/2089"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/media\/1794"}],"wp:attachment":[{"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/media?parent=2085"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/tags?post=2085"},{"taxonomy":"portfolio_entries","embeddable":true,"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/portfolio_entries?post=2085"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}