Tax Criminal Law


The high number in recent years of tax audits resulted in prosecutions for tax offenses brought to the fore new issues of criminal tax law.

Once solved, by the Court of Cassation, the subject of criminal law of avoidance / abuse of the right with the latest pronouncements by which it affirmed its offense to circumvent single cd. 'Typical', other issues are profiled on the horizon.

First of all, the possibility of sanctioning in accordance with Articles. 3, 4 e 5 of Decree-Law No. 74/2000 violations relating to the tax return of the withholding agent.

Another issue of crucial importance is that of the offense usability of general criminal law of fraud against a public body (art.640, comma 2, c.p.) to penalize tax violations that are not specifically sanctioned by the rules referred to D.lvo 74/2000.

The Cuomo study & partners with a proven expertise in what, to all effects, It is a sector in itself, It characterized by its own rules and principles which partially depart from the rules of ordinary criminal law (if you think, eg, the non-punishment of the attempt in the reporting crime, limitation periods, limits the competition of people in false billing etc crimes.).