Abstract
[Autom. eng. transl.] Deepening of the theme of confiscation for equivalent in reference to tax crimes. In order to guarantee the applicability of the institute it is necessary to report the confiscation as equivalent not to a price, but to the economic advantage achieved by the author of the tax offense.
Translated title of the contribution | [Autom. eng. transl.] The extension of confiscation for equivalent to tax offenses |
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Original language | Italian |
Title of host publication | Studi in Onore di Mario Romano |
Pages | 2841-2856 |
Number of pages | 16 |
Publication status | Published - 2011 |
Keywords
- Reati tributari
- confisca