The crime of failure to pay VAT represents one of the main cases of Italian criminal tax law and constitutes one of the tools through which the legislator intended to strengthen the protection of the financial interests of the State, providing criminal consequences against the taxpayer who, pur...
The reform of the appeal sentence by the Court of Cassation constitutes one of the moments of greatest systematic importance in the Italian criminal process, since it is located at the intersection of the principle of the double degree of jurisdiction, the nomophylactic function of the Supreme Court and the guarantees...
The examination of witnesses in criminal proceedings represents one of the central moments of the accusatory process outlined by the criminal procedure code, constituting the main instrument through which the principle of cross-examination is implemented in the formation of evidence, sanctioned by the art. 111 the Constitution. The normative discipline..
In the Italian penal system, the relationship between tax fraud and money laundering constitutes one of the topics of greatest interest for doctrine and jurisprudence in recent years, especially in light of the evolution of economic crime and the progressive strengthening of the tools to combat the conduct of....
The expression "aberratio" or "aberrant crime" refers to those hypotheses in which the agent realizes, by mistake in the means of execution or for any other cause, a crime other than the intended one, or causes an offense against a person other than the one he intended...
The liability of legal persons in the Italian criminal legal system represents one of the most significant innovations of recent decades in the system of repression of economic offenses and corporate crime. With the introduction of the legislative decree. n. 231 of the 2001, the legislature passed, at least on a substantial level,...
The investigative activity carried out by the defender has some specific peculiarities that distinguish it from that of the public prosecution: it is purely optional, as opposed to the typical compulsory investigations of the Public Prosecutor; has a unilateral purpose, in the sense that it aims exclusively at the defense of the client, where the Public Prosecutor, ex...
Review is the main extraordinary means of appeal, governed by articles. 629 e ss. c.p.p. , with which it can be engraved, essentially and absolutely, on the irrevocability of the criminal judgement. The object of the request for revision is the conviction sentence, the sentence issued pursuant to art....
Process suspension with probation is an alternative way of defining the process, activated from the preliminary investigation stage, through which it is possible to reach a ruling of acquittal for extinction of the crime, where the trial period you access...
Failure to pay VAT constitutes one of the most relevant cases in the context of Italian criminal tax law and is governed by art.. 10-ter del D.Lgs. 10 March 2000, n. 74, rule that punishes anyone who does not pay with imprisonment from six months to two years, within the deadline....