Abstract
[Autom. eng. transl.] The work frames the impact of the Directive on the PIF on the relationships between tax crimes and administrative liability of entities, focusing attention on some potentially critical profiles from an applicative perspective
Translated title of the contribution | [Autom. eng. transl.] Implementation of the PIF Directive and extension of the scope of tax offenses pursuant to Legislative Decree no. 231/2001 |
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Original language | Italian |
Pages (from-to) | 3232-3242 |
Number of pages | 11 |
Journal | IL FISCO |
Publication status | Published - 2020 |
Keywords
- Reati tributari
- Responsabilità amministrativa degli enti