Abstract
[Autom. eng. transl.] The contribution comments on the art. 12 ter d. lgs. n. 74/2000, which extends the extended or disproportionate confiscation regulated by the art. 240 bis of the criminal code to a series of criminal offenses of a fiscal nature, allowing the apprehension of goods, money or other benefits of which the convicted person has the availability or ownership, even through a third party, if they are disproportionate compared to the income or economic activity and the convicted is not able to prove its legitimate origin. The contribution, in addition to examining the different aspects of the new confiscation hypothesis introduced for tax crimes by art. 12 ter d. lgs. n. 74/2000, analyzes its relationships with other forms of confiscation provided for in tax matters
| Translated title of the contribution | [Autom. eng. transl.] Comment on the art. 12 ter d. lgs. 10.3.2000, n. 74 |
|---|---|
| Original language | Italian |
| Title of host publication | Codice delle confische |
| Pages | 795-814 |
| Number of pages | 20 |
| Volume | 2024 |
| Publication status | Published - 2024 |
Keywords
- reati tributari
- art. 240 bis c.p.
- confisca allargata
