I rapporti tra accertamento tributario e accertamento penale

[Autom. eng. transl.] The essay analyzes the numerous reciprocal interferences that can occur between assessment and tax judgment, on the one hand, and criminal proceedings, on the other, if, in the matter of taxes on income and on added value, by the same facts, constituting a tax offense and at the same time as a criminal offense, contextual findings arise from non-homogeneous jurisdictions. In particular, the relationships between procedures are analyzed, since their establishment, the flow of information between the two assessments and the effectiveness of the res judicata, in the light of the last legislative provision on the subject, the legislative decree 24 September 2015, n. 158.