Abstract
[Autom. eng. transl.] The contribution concerns the extension of the scope of application of the confiscation before delictum (Article 24 of Legislative Decree No. 159 of 2011). By now "falling into jurisprudential hands", the prevention confiscation would seem aimed at the repression (post delictum) of the tax evasion phenomenon. The Author wonders about the reasons for the jurisprudential torsion of the confiscation before delictum and about the opportunity to direct its ablative effects towards a new "author type": the socially dangerous tax evader.
Translated title of the contribution | [Autom. eng. transl.] Tax prevention and evasion measures |
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Original language | Italian |
Title of host publication | Ricchezza illecita ed evasione fiscale |
Editors | A Gullo |
Pages | 47-60 |
Number of pages | 14 |
Publication status | Published - 2016 |
Keywords
- Codice antimafia
- Confisca
- Evasione fiscale
- Misure di prevenzione