Le confische e i sequestri in materia di reati tributari dopo il "decreto fiscale" n. 124 del 2019

[Autom. eng. transl.] The qualifying feature of the reform of tax crimes in the field of direct taxes and VAT implemented with the legislative decree n. 124 of 2019, converted with amendments into l. n. 157 of 2019, lies, on the one hand, in the exacerbation of prison sentences, on the other hand, in the introduction of unprecedented financial penalties. The new "extended" confiscation governed by the combined provisions of Articles 12 ter d. lgs. n. 74 of 2000 and 240 bis of the Italian Criminal Code envisaged for most of the tax crimes contested to the taxpayer, a natural person, goes hand in hand with the confiscation pursuant to art. 19 d. lgs. n. 231 of 2001 applicable to the "legal person" for the new predicate offenses identified by art. 25 quinquiesdecies d. lgs. n. 231 of 2001 committed in the interest or to the advantage of the same entity (most recently amended with the implementation of the PIF Directive). A systematic reading of the matter is required, inspired by the jurisprudence of the European Court of Human Rights and the Constitutional Court, to limit the risk of disproportionate penalties, even in the face of a practice that widely uses confiscation pursuant to art. 12 bis d. lgs. n. 74 of 2000 and, against the serial evader, the preventive confiscation, anticipating such penalties with as many seizures.