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 |
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Original language | Italian |
Title of host publication | Profili critici del diritto penale tributario |
Editors | Riccardo Borsari |
Pages | 27-50 |
Number of pages | 24 |
Publication status | Published - 2013 |
Keywords
- reati tributari
- soglie punibilità