Note in tema di esterovestizione e concorso eventuale nel reato omissivo proprio

The comment analyses the Supreme Court judgment issued in the context of the criminal proceedings started against two famous Italian stylists on allegations of failure to file tax report. Charges centered on the incorporation of two companies in Luxembourg, to which the stylists had transferred their brand management, in doing so making the relevant income subject to the Luxembourg tax regime. The comment focuses on the criteria adopted by the Court in order to identify a corporation's main office for tax purposes (and with particular respect to the case in which the corporation belongs to a group of companies) and on the prongs and limits of aiding and abetting conducts in relation to crimes of omission.