Il sistema delle sanzioni amministrative tributarie a poco più di un anno dalla riforma del D.Lgs. N. 158/2015

Translated title of the contribution: [Autom. eng. transl.] The system of administrative tax penalties just over a year after the reform of Legislative Decree No. 158/2015

Research output: Contribution to journalArticle

Abstract

[Autom. eng. transl.] The work, almost a year and a half after the sanctions reform pursuant to Legislative Decree n. 158/2015, analyzes some of the aspects of the new reformed system, in the light of the first experiences occurred. The main changes in the reform certainly concerned the regulation of criminal sanctions, while in terms of administrative sanctions the changes appeared less disruptive; not for this, however, less interesting, and have touched both the special and the general discipline. With specific reference to the latter, in particular, the changes were different, and cover various profiles, going from the partial revision of the discipline on the sanctioning responsibility of the representative of a subject other than a company or from an entity with legal personality, to the obligation (no longer faculty) for the Offices to challenge recidivism; from the concurrence of violations and continuation of voluntary redress, up to the responsibility of the company assignee and administrative detention. A plurality of interventions, are not always acceptable, which (perhaps) have sinned of excessive fragmentation, but which nonetheless represent the first attempt at maintenance of the general discipline in terms of administrative tax penalties.
Translated title of the contribution[Autom. eng. transl.] The system of administrative tax penalties just over a year after the reform of Legislative Decree No. 158/2015
Original languageItalian
Pages (from-to)503-507
Number of pages5
JournalBOLLETTINO TRIBUTARIO D'INFORMAZIONI
Publication statusPublished - 2017

Keywords

  • D.Lgs. N. 158/2015
  • riforma delle sanzioni

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