In the relationship between tax and criminal proceedings, characterized by perfect autonomy, the criminal court has to determine the measure of tax evasion in order to verify the relevance of the criminal conduct. However, the Supreme Court makes the autonomy between the two proceedings weaker, by giving to the administrative determinations primary effectiveness, although not binding, into the separate criminal proceeding for tax evasion. The result is a deep break of the autonomy between the two proceedings, symptomatic of the trend to abandon the "double-track" system in favor of one characterized by the increasing interference in tax matters between criminal and administrative aspects.
|Titolo tradotto del contributo||[Autom. eng. transl.] The role of the tax procedure in determining the tax evaded for the purposes of the criminal judgment|
|Numero di pagine||18|
|Rivista||RIVISTA TRIMESTRALE DI DIRITTO TRIBUTARIO|
|Stato di pubblicazione||Pubblicato - 2015|
- doppio binario imposta evasa soglie di punibilità accertamento tributario processo penale