When the Law, considering the tax violations particularly serious due to the damage to the Treasury, it deems the administrative sanctions insufficient, applies those provided for by the Penal Code. When tax evasion exceeds certain thresholds it becomes a tax evasion crime in reference to the Legislative Decree 74 of the 2000, modified by the Legislative Decree 138 of the...
The Code of Criminal Procedure, all'art. 438, defines the summary procedure as a judgment on the merits of the guilt or innocence of the accused, which takes place in the preliminary hearing or during the conversion of another special rite. This ritual, indeed, is characterized by the exclusion of the debate, central phase...
A criminal proceeding can be defined with a criminal decree of conviction when for the crimes in dispute it is possible to apply a final sanction consisting only of a pecuniary penalty, even if inflicted in lieu of prison. When, for any legal effect, a review must be carried out...
With sentence no. 21241 of the 17 March 2022 (dep. 31 May 2022), the first criminal section of the Court of Cassation has offered important indications regarding the rules for evaluating circumstantial evidence, with particular reference to the so-called. “alibi falso” e al mendacio dell'imputato L'art. 192 c.p.p....
The events of the criminal immunity of Parliamentarians in the Republican period are marked by a watershed: the l. cost. 29 October 1993, n. 3, which decisively modified the original structure of the art. 68 Cost. This article was approved by the constituents without significant debate on the appropriateness..
The mitigating circumstance of provocation is provided for in art. 62 n. 2 of the penal code and consists in "having acted in a state of anger caused by an unjust act of another person". First of all, the extenuating circumstance in speech is a very different institution from provocation, i.e. the cause of justification provided for by art. 599 comma 2 c.p. ....
Article 4-bis was introduced into the penitentiary system (law n. 354 of the 1975) from the legislative decree n. 152 of the 1991, and immediately modified - after the Capaci and Via D'Amelio massacres - from the legislative decree n. 306 of the 1992. The provision has undergone recurring changes over time..
The European arrest warrant ("MAE") is a simplified judicial procedure of surrender for the purpose of criminal prosecution or execution of a sentence or a security measure involving deprivation of liberty. A warrant issued by the judicial authorities of a Member State is valid throughout its territory..
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...
The review is a form of appeal against the ordinance providing for the application of coercive and asset precautionary measures. Against the measures they are determining in order to change or revocation of a measure already previously prepared, and against the ordinances that have the application ...