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

[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.