Abstract
The essay analyzes, from a criminal law perspective, the contents of the so called “Decreto fiscale”,
focusing, in particular, on the new relevance of certain tax offenses as predicate crimes of both the
special form of confiscation known as “confisca allargata” and the corporate liability provided for in
Decree 231/01. The final overall opinion on the reform is pretty negative, having regard also to its
concrete impact.
| Translated title of the contribution | [Autom. eng. transl.] Courses and appeals in tax law: ideas (critical) on the so-called tax decree |
|---|---|
| Original language | Italian |
| Pages (from-to) | 318-331 |
| Number of pages | 14 |
| Journal | DIRITTO PENALE E PROCESSO |
| Publication status | Published - 2020 |
Keywords
- confisca allargata
- reati tributari
- responsabilità amministrativa degli enti
- tax crimes
