Incontro e scontro tra verità e finzione nel diritto penale tributario: dalla nozione di fittizio alla rilevanza penale dell’elusione

Translated title of the contribution: [Autom. eng. transl.] Meeting and clash between truth and fiction in criminal tax law: from the notion of fiction to the criminal relevance of circumvention

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

[Autom. eng. transl.] The text deals with truth and criminal law, looking at the interpretation of the notion of "fictitious" referred to by the main tax crimes. As the interpretations change (which presuppose a different conception of the possibility of the right to influence the existence of the elements that it regulates), the scope of the indictments radically changes, with a clear loss of truth of the precept.
Translated title of the contribution[Autom. eng. transl.] Meeting and clash between truth and fiction in criminal tax law: from the notion of fiction to the criminal relevance of circumvention
Original languageItalian
Title of host publicationVerità del precetto e verità della sanzione penale alla prova del processo
EditorsGABRIO FORTI, GIANLUCA VARRASO, PASQUALE MATTEO CAPUTO
Pages327-344
Number of pages18
Publication statusPublished - 2014

Keywords

  • abuso del diritto
  • elsuione fiscale
  • fittizietà
  • reati tributari
  • tax avoision
  • tax crimes

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