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VIRTEU REPORT: DOUBLE-TRACK SANCTIONS IN THE ITALIAN ANTI-TAX CRIME FRAMEWORK

We are delighted to publish the Research Associate Technical Report entitled "Sanctions and ne bis in idem in the Italian anti-tax evasion legal framework: “Extended confiscation” to counter fiscal corruption," which has been prepared by Dr. Pietro Maria Sabella, who serves as Adjunct Lecturer in Criminal Law and Postdoctoral Research Fellow in Criminal Law at the University LUISS Guido Carli. The report is an integral part of the outcomes of the research carried out during the VIRTEU Project, (Vat fraud: Interdisciplinary Research on Tax crimes in the European Union) which is a high-profile legal research project that includes both comparative and interdisciplinary studies, funded by the European Commission - European Anti-Fraud Office (OLAF), under the HERCULE III program (Grant Agreement no: 878619).

This report analyzes some of the most problematic aspects of the Italian anti-tax crime criminal legal framework. In particular, it focuses on the existing tax gaps, the reasons leading to the lack of voluntary tax compliance, and the most recent tax policies adopted to combat the phenomenon of tax evasion. It explores how the sanction model, characterized by a double track system (i.e., at the same time criminal and administrative), can still be considered somehow infringing the principle of ne bis in idem (i.e., double jeopardy) and how it does not facilitate general tax compliance among taxpayers. Finally, it highlights how confiscation, in particular, “preventive confiscation” can be used to counter fiscal corruption aiming at confiscating illicit, disproportionate, and unjustifiable economic advantages obtained through the perpetration of economic crimes.

You may access the full report at the following link: https://www.corporatecrime.co.uk/virteu-reports/#comp-l9cgzcqj


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