Attuazione della Direttiva PIF ed estensione del perimetro dei reati tributari ex D.Lgs. n. 231/2001

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

Alain Maria Dell'Osso, Irene Pellecchia

Research output: Contribution to journalArticle

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
Original languageItalian
Pages (from-to)3232-3242
Number of pages11
JournalIL FISCO
Publication statusPublished - 2020

Keywords

  • Responsabilità amministrativa degli enti
  • Reati tributari

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