LA TORSIONE DELLA CONFISCA DI PREVENZIONE PER LA SOLUZIONE DEL PROBLEMA DELL’EVASIONE FISCALE

[Autom. eng. transl.] The United Sections decide on the relevance of the allegations that the "proposed" subject for the application of the prevention confiscation can present for the justification of the origin of the assets in its availability. In particular, they deny that the revenue concealed from the tax authorities are suitable to justify the disproportion between the value of the goods with respect to the economic activity carried out. This contribution questions the repercussions of the decision, in the light of a recent orientation on the subject of extended confiscation (art. 12-sexies dln 306 of 1992) which recognizes that its addressee has the right to deduct the proceeds of tax evasion. The Supreme College does not extend such an orientation even to the confiscation before delictum, supporting its incompatibility with the text of the law and the ratio. The work challenges the extension of the tax evasion prevention system.