money laundering and tax fraud

All fraudulent tax crimes, and therefore also that of tax fraud, are suitable to act as a prerequisite for money laundering because the reference of the art. 648 to c.p. the 'other utilities' may well include the cost savings that the agent obtains by avoiding paying the taxes due, since it produces a non-decrease in assets which takes the form of a utility of an economic nature. Indeed the legislator, with the crime of money laundering, he intended to strike at every advantage deriving from the commission of the predicate offense, so much so that he used the term 'other utilities' as a sort of closing clause with respect to 'money and goods', precisely to avoid that they could escape the meshes of criminal repression (whatever they were) resulting from the predicate offense and of which the agent, thanks to the recycling activity carried out by a third party, could use them. Moreover, essential prerequisite for the configurability of the case referred to in art. 648 to c.p. that of the previous commission of the predicate crime remains: to the effect, money laundering could not be considered to be the replacement of sums subtracted from the payment of taxes through crimes relating to tax returns, if the deadline for submitting the return has not yet expired and it has not yet been submitted (Cass. 30889/20).