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....
money laundering and tax fraud crimes represent two distinct but frequently interconnected areas, as tax evasion or tax avoidance conduct may constitute the basis for subsequent operations of illicit reuse of proceeds; money laundering is mainly regulated by art. 648-to c.p., who punishes....
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' can well include the cost savings that the agent obtains by avoiding paying the ...