{"id":2123,"date":"2018-06-19T17:16:25","date_gmt":"2018-06-19T15:16:25","guid":{"rendered":"https:\/\/www.davirroducci.com\/pubblicazioni\/tax-crimes\/"},"modified":"2025-02-11T18:44:33","modified_gmt":"2025-02-11T17:44:33","slug":"tax-crimes","status":"publish","type":"portfolio","link":"https:\/\/www.davirroducci.com\/en\/pubblicazioni\/tax-crimes\/","title":{"rendered":"Tax Crimes"},"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% 100%;\nbackground-attachment:scroll;\n}\n.avia-section.av-1g24xzt-8e68221c0a39f90b1615c398fe0e811e .av-extra-border-element .av-extra-border-inner{\nbackground-color:#54534a;\n}\n<\/style>\n<div id='av_section_1'  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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-bf2305a80a8e8b16a66864d224fa2248 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-2123'><div class='entry-content-wrapper clearfix'>\n<div class='flex_column 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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-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-2kki0m-0f230cb10deb9d70afcadc7e71786f7c\">\n#top .av-special-heading.av-2kki0m-0f230cb10deb9d70afcadc7e71786f7c{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-2kki0m-0f230cb10deb9d70afcadc7e71786f7c .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-2kki0m-0f230cb10deb9d70afcadc7e71786f7c .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-2kki0m-0f230cb10deb9d70afcadc7e71786f7c 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<\/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-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>Ipsoa, 2012.<br \/>\nThe 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.<br \/>\nChapter 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 \u201cexternal\u201d to the tax declaration: failure to pay certified withholdings, failure to pay VAT, undue compensation, fraudulent subtraction from tax payment.<br \/>\nMost 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, \u201con the other hand, at tightening the penalty system to discourage\u201d evasion.<br \/>\nThe \u201cwork, 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\u201d practitioners.<\/p>\n<\/div><\/section><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"featured_media":1793,"comment_status":"open","ping_status":"closed","template":"","tags":[],"portfolio_entries":[52],"class_list":["post-2123","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\/2123","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=2123"}],"version-history":[{"count":2,"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/portfolio\/2123\/revisions"}],"predecessor-version":[{"id":2127,"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/portfolio\/2123\/revisions\/2127"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/media\/1793"}],"wp:attachment":[{"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/media?parent=2123"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/tags?post=2123"},{"taxonomy":"portfolio_entries","embeddable":true,"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/portfolio_entries?post=2123"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}