In limine. Natura e funzioni politico-criminali delle soglie di punibilità nei reati tributari

Translated title of the contribution: [Autom. eng. transl.] In limine. Nature and political-criminal functions of the punishable thresholds in tax offenses

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

[Autom. eng. transl.] We take care of re-reading the nature, functions and limits of the controversial institution of the threshold of punishment in the light of the changes made to the criminal tax law from d. lgs. September 14, 2011, n. 148. This leads to the conclusion that the legislature used the maneuvers on the thresholds to obtain a tightening of the penal treatment of the evaders aimed at making the tax claim more credible.
Translated title of the contribution[Autom. eng. transl.] In limine. Nature and political-criminal functions of the punishable thresholds in tax offenses
Original languageItalian
Title of host publicationProfili critici del diritto penale tributario
EditorsRiccardo Borsari
Pages27-50
Number of pages24
Publication statusPublished - 2013

Keywords

  • reati tributari
  • soglie punibilità

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