Rolls Royce Rentals Calgary

(Lezione tenuta dall'Avv. Antonio Salvatore il 20 maggio 2009 presso la Camera Penale Ferrarese)

§1. Breve sintesi historical
To better understand the spirit of the "corpus juris" of criminal tax law (contained in Legislative Decree No. 74 of March 10, 2000), it is necessary a brief overview "of the Italian tax criminal law.
The birth of the Italian tax system penalty can be traced back to 1928 when, by Act No 9/12/28 2834, were introduced criminal penalties for failure to file taxes, carrying out acts intended to exclude them from taxation and arrears in the payment of six installments of tax.
Less than a month after the fundamental law was enacted 7/1/29 No 4, which contains the general rules concerning financial violations, with several exceptions than criminal "common" and destined for a long time, to give to the subject of heightened specialties. This regulatory measure, however, was not limited to punitive disciplinary action criminal, but was for the entire punitive tax law: they were, for that purpose, to establish norms and procedures, covering both financial crimes (including those tributaries are a "species") that the violations be punished with an administrative penalty and the surcharge.
This is partly a law still in force and the main provisions in conflict with the criminal justice system were repealed only in the late nineties (the law has long made the 'lintel' Tax criminal law).
Among the above rules, there are the so-called "fixity principle" (Article 1, Paragraph 1, Article repealed. 13 of Law No 516/82), under which the incriminating financial rules could be repealed only by norms of peers and explicit declaration of the legislature (in any case, never by special laws) and the principle of "Continuing" (Article 20, repealed by Legislative Decree. 12/30/1999 n. 507), under which the criminal tax laws continue to apply to acts committed during the period of their validity even in the event of a subsequent revocation or amendment in the sense most favorable to the accused.
The resort to criminal law, however, remains attestato su livelli minimali, sia la suddetta legge n. 2834 del 1928 che il successivo r.d. 17/9/31 n. 1608 prevedevano invero, anche per le ipotesi di frode fiscale, solo pene pecuniarie (ammenda e multa), secondo l'ideologia di ceti dominanti, essendo i reati fiscali, a differenza di quelli contro il patrimonio, normalmente ascrivibili ai soggetti economicamente più forti.
La pena detentiva fa la sua comparsa nel diritto penale tributario solo con il T.U. delle leggi sulle imposte dirette approvato con d.p.r. n. 645 del 1958, peraltro nel limite massimo di sei mesi di arresto o reclusione.
Solo con la riforma tributaria dell'inizio degli anni settanta, si verificò una brusca impennata delle risposte punitive: reclusione da uno a five years for the theft to the payment of VAT and the attainment of improper refunds (Article 50, paragraphs 1 and 2, Presidential Decree No 633 of 1972), imprisonment for up to three years for the issue or endorsement of invoices for nonexistent transactions (Article . 50, paragraph 3 above). These sentences are accompanied by a massive array of additional sanctions on the content heavily afflicted.
It was, however, "paper tigers", as the deterrence of abstract pain of punishment was in fact frustrated by a particular institution, contained in art. 21, paragraph 3 of Law No 7/1/29 4, the "tax ruling" (defined as "a kind of authorization to proceed with the tax authorities granted agli organi dell'accusa penale”). Il terzo comma (abrogato dal d. legge 10/7/82 n. 420, convertito in legge 7/8/82 n. 516) stabiliva che “per i reati previsti dalle leggi sui tributi diretti, l'azione penale ha corso dopo che l'accertamento dell'imposta e della relativa sovraimposta è divenuto definitivo a norme delle leggi regolanti tali materie”. E la Corte Costituzionale, qualche mese prima,con sentenza 12/5/82 n. 88 aveva dichiarato l'illegittimità costituzionale di tale comma nella parte in cui prevedeva che l'accertamento dell'imposta e della sovraimposta, divenuto definitivo, facesse stato nel procedimento penale per la cognizione dei reati preveduti dalle leggi tributarie in materia di imposte dirette.
The mechanism would work only if the system was constructed so as to ensure the finality of the investigation into tax time compressed. But with a law which provided for four levels of litigation, maddeningly slow, the tax rulings can be resolved in an appropriate measure to ensure the impunity of the fact that the taxpayer had had the minimal foresight to fully exploit the tools of a challenge of tax claim to them. Could procrastinate for over 10 years and over proceedings have been commenced.

Law § 1.1 7/8/1982 No 516 ("handcuffs evaders").
Criminal law radically changed the tax aspect. Già basato su reati di danno o pericolo concreto per l'interesse finale al prelievo fiscale, esso diventava dominio dei “reati ostacolo” intesi cioè a colpire violazioni preparatorie (“prodromiche”) e solo astrattamente sintomatiche di un intento evasivo.
Sul presupposto che chi intende evadere normalmente deve prima inquinare il sostrato probatorio, l'accento si spostava sull'inosservanza degli obblighi strumentali di documentazione posti a carico del contribuente allo scopo di consentire agli uffici finanziari la verifica dei redditi o dei ricavi, con massiccia irruzione di fattispecie di reato omissivo proprio.
Facevano così comparsa: l'omessa presentazione della dichiarazione annuale, l'omessa o parziale billing, failure or partial registration fees, failure or irregular maintenance of accounting records and so on.
short, a large number of incriminating cases where the assessment was easy and disconnected from the determination of tax evaded and certt cases from the very possibility that tax evasion occurs.
But on the altar of procedural requirements (emancipation from the criminal court complex investigation, not assumed in its scope) was sacrificed the principle of necessary offensiveness of the crime. It was a system diametrically opposed to a criminal offense, lending, with its dense grid of charges, including failures to hit in practice harmless in terms of the levy tax (eg irregular maintenance of accounting records by a taxpayer who had duly complied with the payment of the tax) or that could even result in a benefit to the exchequer (failure to submit a declaration of VAT credit, with resulting from the repayment of the tax exemption).
Cut series.
legal Subject: no longer the final interest and substantial to the full and timely perception of the charges but a functional interest in fiscal transparency. The phenomenon is subject to criminal
was no longer represented by subtraction of income or income taxation, but the subtraction of income or revenue of the investigation.
Dalla tutela di beni a quella di funzioni, coincidenza tra oggetto e scopo.
“Amministrativizzazione” della tutela penale tributaria.
Il paradosso era che si criminalizzava l'inadempimento di semplici obblighi contabili, per lasciare alla sola sanzione amministrativa irrogata all'esito del procedimento tributario il compito di reprimere la vera evasione.
Intervento penale a tappeto, intasamento delle Procure della Repubblica da una valanga di notitiae criminis concernenti reati tributari al punto che i relativi procedimenti finirono presto per costituire la parte preponderante del carico di lavoro delle procure, con picchi talvolta superiori al 50%.
Processi lunghi e costosi (in quanto gravati da indagini bancarie e perizie), It closed with convictions, however, negligible (if not a declaration of termination of the offense for oblation), as to maintain a ratio of punitive treatment and objective negative value of the breach, they opted for solutions mild sanctions (at least in relation to the contravention case, for which returned to use the penalty, or only alternative to imprisonment).
Novels of 1991 and 1993.
In yet carried out preparatory to hit evasion, under the pressure of a demagogic fervor punitive. To increase even more
dystonia apparatus, after two generous tax amnesties low cost associated with amnesty (Law and Presidential Decree No. 413 of 12.30.1991 01.20.1992 No 23), the law intervened 12/08/1993 No 296, which repealed Article. LN 689/81 of 54 allows replacement of the sentence imposed for tax offenses with the penalties provided for by Article. 53 of 689/81 a result, it became possible, even to the accused of serious crimes (tax evasion) using the reductions related to mitigating circumstances and alternative rites of fall in the then limit of three months imprisonment and get converting them into monetary penalty by paying a small sum of money and without "burning" the possibility of a future probation.
The famous "handcuffs evaders" (if it ever had been made jingle earlier) became even more a 'label' on the edge of farce.
Legislative Decree No 74, 2000.
The decree is part of a broader movement to overhaul the entire tax law, already proved successful, with regard to the penalty side, with the complete rewriting of the fiscal discipline of the offense at the hands of administrative decrees nos. 471, 472 and 473 of 18/12/1997.
First, it should be noted that the penal-fiscal discipline remains the prerogative of special legislation, having rejected those requests to be inherent in its set of rules of the Criminal Code (project Pagliaro).
Restoration of the principle of offensiveness, abandonment of the crime obstacle dell'antistorico scheme, breaking free from certain indices of aggression toward the legal end.
At the heart of the new repressive apparatus are placed violations of the obligation to complete and truthful statement of the relevant data for the purpose of taxes (art. 2, 3, 4 and 5).
The focus of the system on false statements or omissions of the relevant tax logic is justified by the fact that the statement represents the moment in which there is, on the side of the taxpayer, the assumption of tax evasion and final objective: after it, Indeed, the subtraction operation of the taxable product can be averted only if and later as a result of financial controls. All that is upstream of the declaration (omitted notes and billings of fees, failure or irregular bookkeeping, irregularities in the printed tax) loses criminal implications, not least in the attempt (Article 6).
Moreover, it must be said that there are still cases of criminalization of facts external to the statement, considered to have detrimental attitude of "if former" concealment or destruction of records (Article 10) as special cases of forgery for deletion that does not invest the statement, but the apparatus documentary support and verification thereof. But above all, retain independent significance
criminal issue or the issue of false documentation (invoices or other documents for nonexistent transactions) designed to prepare the ground for avoidance of others, regardless of actual use of the documentation to support a false declaration (Section 8).
The regulatory system starts with the art. 1, containing the list of definitions (in order to avoid doubts as to interpretation), legislative technique typical of the latest special legislation, a technique inspired by the instruments of international law.

§ 2. INDIVIDUAL CRIMES CRIMES



DECLARATION ON ART. 2: STATEMENT BY FRAUDULENT USE OF invoices or other documents for nonexistent transactions
It 's the case - along with the parallel art. 8 - main source of interventions jurisprudence.
Together with those of Article. 3 and 4, represents a case of false ideological exceptionally deed punished (remember that the general criminal policy wants to address the records private manned by criminal sanction only in relation to the false material, that is what concerns the veracity of the document) .
This figure is the most severe, characterized by a particularly insidious that goes beyond the generic attitude of his deception of false punishable.
Despite the use of the indefinite pronoun "anyone", the crime must recognize the nature of their offense: the subject can identify only those who have the status of the taxpayer for the purpose of direct taxes and VAT, which is placed with the taxpayer (individual, corporation or other entity) in a ratio given in Art. 1, paragraph 1 (administrator, liquidator or agent).
In principle, the active subject must be someone other than the issuer of the false invoice, with exceptions (dell'autofattura the case, in which the offense is where the invoice is issued by the same person if then use them for purposes of evasion).
Subject material: annual returns relating to income tax or value added tax. Not so the statements relating to other taxes (IRAP, inheritance and donations etc.).. They must be
annual statements (excluding therefore the periodic VAT) and those extraordinary moments associated with their particular (liquidation, bankruptcy, transformation, merger, spin-offs).
This is a real danger of crime (not being required, as with other offenses in connection with the declaration of tax evasion).
There are no thresholds for criminal liability.
The crime is effective only with the submission of the annual income for direct tax or VAT returns. Is irrelevant to the achievement of tax avoidance. Irrelevant is also the use of tax records after submission the declaration.
If the statement is true despite the falsity of the documents recorded (for example, because the taxpayer, having noted in the records is not false documents shall be used in the statement) the offense is not perfect, and the conduct is punishable only through administrative channels.
evaders Total (without declaration) will never run into this offense, while committing, in case of evasion of tax above certain amounts, the less serious offense under Article. 5 (failure to report). The time consumed
the offense occurs with the presentation of the statement: from that moment, the limitation period shall run the offense. It is not just the mere registration / possession of false document, should be included in the false statements (Court of Cassation, sez. III, 09/04/2008 No. 14718). In the case of purchase of goods not corresponding to actual operations, where they are brought in later as a passive fictitious depreciation for these assets, plus statements from different years will be for each year, the commission of the crime in art. 2 (Cass. Sez. III, 20/10/2008 No. 39176). Dismissing the assumption of the defense, which had argued that since the bill was included in accounts at the first statement, the crime would be completed for that year only and not for subsequent years: claim denied by the Supreme Court, for which, as an accounting entry in prodromal and criminal per se irrelevant, and as the instant offense is a crime under consideration every single statement in which they use these results in a false invoice, separately, the implementation the crime in question.
Concept of nonexistent transactions.
The invoices and other documents are relevant, for the integration of the crime, when they represent "nonexistent transactions."
These false documents for more falsely certify costs, expenses or other negative components aimed at a reduction of income tax or VAT and related taxes. Documents can be purchase or lease agreements, false tax receipts false certificates of substitute tax, contracts of sale of the simulated credit.
As for the predicate "nonexistent", it should be noted that there may be three possibilities:
a) that there is no objective means the operations shown in the invoices or documents are found to actually carried out in all (there are no objective or absolute false billing) or part (absence or over-invoicing on objective quantitative);
b) there are no subjective: the invoice or refer the transaction to parties other than the actual measurements.
The problem of falsehood relating to the legal classification of an operation put in place nella sua materialità, in pratica nei casi di simulazione relativa (dissimulazione di un contratto di mutuo sotto le vesti di un contratto di leasing), nel caso in cui l'operazione sia idonea a supportare un'evasione fiscale.
Al riguardo, subito dopo l'entrata in vigore della riforma (nel 2000) parte della dottrina ebbe a rilevare come tali operazioni non avrebbero più avuto rilievo penale in quanto l'inesistenza richiesta nella norma è solo quella materiale e non anche quella giuridica, ove pur in presenza di una simulazione, la sostanza del rapporto economico è reale ed effettiva, essendo avvenuta l'operazione indicata, pur se con causale mendace.
In senso diverso la Suprema Corte (Cass. Sez. III, 3/4/2008 n. 13975), che, nell'annullare un'assoluzione, ha indicato come - in un'ipotesi ove la movimentazione di denaro tra due società, nel trovare la sua causa formale nell'assunta fornitura di beni e servizi, in realtà dissimulava un finanziamento di una società in favore dell'altra con non trascurabili vantaggi fiscali - rientrino nella nozione di cui all'art.1, n. 1 lettera a) anche le operazioni aventi qualificazione giuridica diversa da quella indicata in fattura. In quanto l'operazione riferita nella fattura non è mai stata posta in essere, in quanto diversa da quella effettivamente realizzata, deve valutarsi come inesistente. Concludendosi: è vero che un'operazione esiste, ma non quella documentata.
Si può parlare, al riguardo, di “sovraffatturazione qualitativa”.
Si è invece chiarito come non rientrino nella nozione di inesistenza quei casi in cui si contesti non già l'inesistenza (anche solo giuridica) dell'operazione effettuata, ma la congruità o l'economicità di operazioni realmente pagate (Cass, sez. III, 15/1/2008 n. 1996).
Dal punto di vista della inesistenza soggettiva, si ricorda una decisione (Trib. Firenze, 20/6/2006 n. 1212) di merito che ha ritenuto sussistere il reato nel caso di utilizzo di fatture relative a beni/servizi acquisiti per finalità estranee a quelle aziendali: nel caso di un imprenditore che aveva effettuato costosi lavori di ristrutturazione di un immobile adibito ad abitazione della propria family and also the exercise of its business, minus all of the cost so incurred by the annual statements of the company: a company that had actually incurred those costs, but which in part were not inherent to the company. It was argued that did not notice the fact that payment of invoices has been made the subject of the bill holder, as the source of the money is totally irrelevant to the existence of the crime, it is not protecting the integrity of the assets' enterprise, but the full and faithful discharge of the burden of tax owed, without undue reduction in the tax base and therefore tax to be paid.
The third paragraph of art. 2 provides a mitigating special and special effects.
The crime, art. 6, is not punishable as an attempt: Therefore, if you are using a false invoice ideologically but does not specify the values \u200b\u200bin the declaration, there is the offense.
ART. 3: STATEMENT BY FRAUDULENT
other devices can be committed only by those who are subject to mandatory accounting records.
ducts include different types of criminal activities that become relevant only if followed by the income tax and VAT. The most common cases: a) header and dummy accounts to relatives, b) keeping accounts in black, c) management of funds from outside; d) fittizie intestazioni di beni.
Questione che si è posta: il professionista che si appropria delle somme anticipategli dal cliente per il pagamento delle imposte, in realtà mai avvenuto: risponde, oltre che di appropriazione indebita, anche dell'art. 3, se se allega alla dichiarazione dei redditi documentazione bancaria contraffatta al fine di dimostrare il pagamento mai avvenuto? Il cliente non risponderà del reato ex art. 48 c.p. (“errore determinato dall'altrui inganno”), ma il professionista, per alcuni, ne deve rispondere perché l'art. 3 non è caratterizzato da limitazioni soggettive. Per altri, il professionista non può rispondere di un reato per cui è previsto il dolo specifico di evasione or facilitate the escape of others, since he was aiming only to appropriate the money.
no threshold of criminality.

ART. 8: Issue of invoices or other documents for nonexistent transactions
For systematic reasons it comes to this crime after the Treaty of Article. 2.
E 'the crime historically applied in the legal field.
E 'common crime, it is expected the specific intent of allowing third parties to tax evasion.
E 'dangerous offense in the abstract.
ducts may be: 1) to issue invoices or other documents for the operations in whole or in part non-existent, and 2) to issue invoices or other documents including an indication of fees or VAT in misura superiore a quella reale; 3) emissione di fatture o altri documenti recanti nomi diversi da quelli veri in modo che, pur risultando veritiera la cessione o la prestazione, il relativo costo possa essere realizzato da soggetti diversi da coloro che hanno fruito della prestazione o cessione.
La condotta è punibile di per sé, indipendentemente dalla successiva utilizzazione della fattura o documento (Cass. Sez. III, 6/12/2006).
Dolo specifico di consentire l'evasione altrui.
Non sono previste soglie di punibilità, ma vi è una fattispecie più lieve (ultimo comma).
L'art. 9 esclude espressamente il concorso dell'emittente nel reato di cui all'art. 2, commesso dall'utilizzatore, sia il concorso user in the offense under Article. 8.
If more offenses are committed under Article. 8, the criminal conduct committed in various annual tax will be joined by the bond proceeding. If they are committed in the same tax year, will be considered as a single crime (article 8, paragraph 2). But if, in this case, are issued in respect of different subjects, there will be many crimes as there are invoices.

carousel fraud "

In the case of Articles. 2:08 were the major carousel fraud VAT EU.
Faced with a real transfer between a Community operator and an Italian, is included notionally (or more) other Italian player, called "intermediary".
Community operator, in the face of a real transfer of goods in favor of an assignee Italian, for which he receives the consideration set (without VAT) issue the bill in favor of the intermediary fictitious.
The intermediary will issue an invoice of sale (which is exposed to the VAT debt of the intermediary) against the actual domestic purchaser.
The intermediary, which is a "paper", without paying the VAT and the actual buyer will thus have saved up for that duty, putting their deducted. Similar
fraud occur when the mechanism is implemented acquistando – e interponendo rispetto all'effettivo acquirente una società di comodo – da un fornitore che agisca in regime di esenzione IVA o da fornitori di San Marino o fornitori nazionali che falsamente attestino la loro qualità di esportatori abituali.
La Cassazione ha evidenziato che la prima fattura, quella emessa dal fornitore comunitario in favore dell'intermediario, è soggettivamente falsa, in quanto a fronte di un'operazione realmente effettuata, in essa viene indicato un destinatario diverso da quello reale (Cass. Sez. III, n. 13947 del 2006); la seconda è stata valutata come relativa a un'operazione del tutto inesistente anche sotto il profilo oggettivo: l'operazione descritta in fattura è assolutamente fittizia in quanto con la sua emissione viene documentata un'operazione mai intervenuta tra quelle parti né tra soggetti da esse in tutto o in parte diversi; per l'intermediario o cartiera in tali ipotesi ricorre il delitto di cui all'art. 8 avendo emesso un fattura inesistente con l'intento di consentire al cessionario di evadere l'imposta. L'effettivo acquirente del bene risponderà del delitto di cui all'art. 2, in quanto attraverso l'inserimento in dichiarazione di quella fattura otterrà un'evasione in materia di IVA, detraendo un costo mai sostenuto.
Due decisioni in materia hanno individuato quegli elementi di fatto che risultano indici della natura fittizia della triangolazione verificatasi e della presenza della frode: - l'intermediario is a shell company having no place of business, organization stable and made out to people without the necessary expertise in the trade in which they operate - the intermediary company is a company of very short duration, wound up after less than a year during the which has not paid any taxes due, which has carried on business in a totally uneconomical and contrary to every principle of normal and ordinary course of business (Reg. Comm Trib Lombardia, sec. XXVIII, 22 / 5 / 2006 No. 24).

ART. 10: CONCEALMENT OR DESTRUCTION OF FINANCIAL REPORTS
He reiterated that this is the case not only where the concealment and destruction of documents la cui tenuta è obbligatoria sia totale e in misura tale da rendere impossibile la ricostruzione di tutta la gestione economica del contribuente per quell'anno, ma anche se la condotta abbia avuto ad oggetto solo parte della documentazione e in misura tale da non consentire la ricostruzione di quelle singole operazioni a essa connesse.
Impossibilità che deve essere valutata con riferimento unicamente alla situazione interna aziendale essendo il reato escluso laddove quelle operazioni, pur mancando la documentazione obbligatoria, possano essere accertate sulla base di altra documentazione conservata dall'imprenditore interessato, mentre il delitto sussiste ove tale ricostruzione sia stata possibile solo attraverso elementi e dati raccolti all'esterno dall'ufficio found (Court of Cassation, sez. III, 12/18/2007).
In relation to the processing time of the offense, which is relevant regarding the timing of the commencement of the limitation, the Court reiterated that in case of concealment of the crime has permanent nature of crime, since the requirement of exhibition continues until it is allowed control and therefore the unlawful conduct is extended over time at the discretion of the offender, who - unlike what happens for the destruction - has the power to end the cover-up by producing the documents. The stay shall cease upon expiry of the obligation to retain documents or, if prior to it, when the bodies of the investigation have applied unsuccessfully to review the records (Cass. Sez. III, 14/11/2007).
If the destruction occurs, the crime is instantaneous and is achieved when the destruction of documentation.
Where there is evidence that one document was withheld and then destroyed the first two offenses are configurable, possibly bound together by the bond of continuation, being conducted with several affecting the severity of the legal protection. This is because such cases would not be complex due to the crime, does not exist between the conduct of destruction and concealment of a relationship of specialty (Cass. Sez. III 7/3/2006 No 13,716).

RELATIONS BETWEEN PROCESS AND CRIMINAL TAX
These reports have been ridisciplinati art. 20 del d. lgs. n. 74/2000.
La norma si affianca alle regole del c.p.p. (artt. 2, 3 e 479) che già escludevano la possibilità di una pregiudiziale tributaria del processo penale. Rinuncia all'unità della giurisdizione.
Il procedimento amministrativo di accertamento e il processo tributario non possono essere sospesi per la pendenza del procedimento penale avente ad oggetto i medesimi fatti o fatti dal cui accertamento comunque dipende la relativa definizione.
1. efficacia del giudicato penale nel processo tributario.
L'art. 25 del d. lgs. ha inoltre abrogato l'art. 12 della legge n. 516/82 per il quale la sentenza irrevocabile di condanna o proscioglimento pronunciata a seguito a giudizio relativa a reati previsti in materia di direct taxation and value added tax had the force of res judicata in the tax process with regard to the facts subject of criminal proceedings.
The system described in the d. lgs. No 74/2000 provides that the autonomy of the two procedures with the result that, as pointed out by the Ministry of Finance Circular No. 08/04/2000 154 provisions apply ordinary art. 654 Code of Criminal Procedure which provides for binding force of judgments of criminal conviction or acquittal in civil or administrative proceedings provided that the findings were considered relevant in determining the penalty and that civil law does not place restrictions on the proof of the subjective issue (possibility condizionata del giudicato penale in quello tributario solo ove la sentenza penale non sia connessa strettamente con l'utilizzo di prove non ammesse nel processo tributario ai sensi dell'art. 7 del d. lgs. n. 546 del 1992, come ad esempio la testimonianza, il giuramento).
La Cassazione con sentenza n. 1416 del 20/12/2007 ha statuito che “è censurabile sotto il profilo dell'obbligo di motivazione, la sentenza del giudice (tributario) del merito il quale abbia omesso di esaminare e pronunciarsi sui fatti ed elementi addotti dall'amministrazione finanziaria a sostegno dell'accertamento della maggiore materia imponibile imputata al reddito del contribuente, meramente rimettendo al contenuto della decisione del giudice penale. Pur rimarcando le differenze between the principle of evidence of the criminal trial, where they were not eligible to use presumptions accorded by tax law, the trial judge did not draw the necessary conclusions are caught by the misrule of the rules that govern the motivation and the effectiveness of criminal court in the fiscal process. "
are reminded of the many the Court of Cassation (Cass. Civ. Sec. Trib 23/10/2001 No 13006) which states that because of the existence in the process of taxation, limitations of the test of the controversial law under 'Art. 7 d. lgs. No 546/92, a criminal court can not tax state in the process.
2. significance of the decision on criminal tax
There is a recent decision (Cass. Sez. III, 05/28/2008 No. 21,213) on the pass / fail threshold of criminality which has shown clearly that it is sole responsibility of the criminal court to determine the amount of tax processed (to avoid the danger of revival of the tax ruling). All with "an investigation which must be through an audit that may overlap and also to come and go in contradiction with that eventually takes place before the tax court is not configurable any tax ruling."
The court may base its conviction "relating to the liability of the accused for failing to record revenues on the provision of GDF che abbia fatto riferimento a percentuali di ricarico attraverso una indagine sui dati di mercato e ricorrere anche all'accertamento induttivo dell'imponibile quando la contabilità imposta dalla legge sia tenuta irregolarmente, a condizione che proceda a specifica autonoma valutazione degli elementi descritti nell'accertamento eventualmente comparandoli con quelli acquisiti aliunde”.
Sulla possibile influenza che può avere sul processo penale una sentenza irrevocabile emessa dal giudice tributario si è osservato come, pur nel rispetto dell'autonomia dei due giudizi, questa non possa essere ignorata dal giudice penale, posto che trattasi di sentenza che, ex art. 238 bis c.p.p., può esser valutata ai fini di prova del fatto in essa found even within the limits laid down in Articles. 197 and 192, subsection 3, Code of Criminal Procedure as evidence whose value must be corroborated by other evidence that confirm it. It has also been added as a possible sentence is not final tax court, while not binding in any way the criminal court may be acquired by him pursuant to Art. 234 cpp freely and evaluated as a simple element subject to the free trial conviction to ascertain the fact (Cass. Sez. III, No. 32282 of 2007).

ART. 11: FRAUDULENT REMOVAL TO PAY TAXES
Several interventions of case law to clarify the exact scope of the case.
The rule with respect to its antecedent (art. 97 DPR 602 of 1973) had a different wording, with the aim of overcoming those formal elements that, in almost three decades of operation, had made factual and unenforceable provision.
Article. 97, in punishing fraudulent conduct designed to render ineffective tax collection enforcement action primarily confined only to those criminal conduct committed after the commencement of access, inspection, verification, with the irrelevance of all the pipes put in place before such moments .
addition, it was necessary that the fraudulent conduct had actually caused damage to the treasury, making it ineffective tax collection enforcement.
It was conducted with the art. 11, to expand the sanctions and to retract hypotheses the time of the offense, with specific reference to the profile dell'offensività. E 'sufficient for the conduct of an active role both SUITABLE disable a future recovery procedure and not that it is also ineffective in practice. The first decision on Article
intervened. 11 (Cass. Sez. III, 18/04/2001 No. 15864) was listed as "no longer required to carry out the requirement for the prior access of the tax police service of documents or finding ... the adoption of measures could be indicted at any time even prior to any activity detected ", the only requirement is that the subject at the time of the conduct to be liable Inland Revenue in respect of taxes or direct taxes or penalties and interest related to them. Moreover, it is clear that mere competence is enough to frustrate the conduct of enforced recovery has failed while the condition represented ineffectiveness tax collection enforcement.
But there was a denial by the fifth section of the Court (usually the one responsible is the third) in 2005 (Cass. Sez. V, 09.03.2005 No 9251) in which it is alleged that the crime can only be configured when it meets the following elements: a) the existence of specific procedures for collecting income tax and VAT b) identification of the amount of unpaid amounts in excess the statutory threshold in € 51,645.69. Following the ruling states that "the trial judge commit an insufficient reasons, since he had not explained what the enforcement procedures that the accused intended to override and what the total amount unpaid.
It was argued that it is necessary that the fraudulent conduct to intervene in the presence of an already active enforcement procedures, on which is superimposed on a negative action of subtraction. It is also required that such conduct then determine specifically the non-payment of the treasury a sum equal to that fixed by the legislature in the threshold of criminality. All
then an interpretation reported that in fact the art. Article 11 in the text of repealed. 97.
This decision has obviously led to a series of interventions by the same Supreme Court with whom he is correct that the principle of law and consequentially have outlined the exact contours of the case.
It is clear that the configuration of the offense is not necessary or ensure that when the conduct is in place a procedure for collection of taxes or to verify that then the actual fraudulent conduct has actually determined in practice and ineffectiveness of enforcement tax collection, it being sufficient that the conduct has put in jeopardy the collection of the claim by the Inland Revenue (Cass. Sez. III 08/03/2007 No 32,282). Confirming that we have here an anticipation of criminal protection with the transformation of the offense in question, with respect to the case previously in force, from crime to harm (in relation to which it was necessary to verify whether the injury occurred through the exchequer interest ineffectiveness of the enforcement procedure enabled, crime danger (Cass. Sez. III, No. 5824 of 02.06.2008), for which there is sufficient common sense ex ante, that the conduct of removal jeopardized 's effectiveness of enforcement proceedings, it is no longer required the occurrence of such event (Court of Cassation, sez. III, 08/03/2007 No. 32282).
has identified the legal right protected by the rule in garanzia generica patrimoniale offerta al fisco dai beni dell'obbligato (Cass, sez. III, n. 14720 del 2008) e non nel diritto di credito del fisco.
E' allora, in questo contesto interpretativo, fondamentale l'esatta individuazione dell'elemento rappresentato dall'idoneità della condotta a porre in pericolo il suddetto bene., al fine di evitare di sanzionare condotte prive di qualsivoglia pericolosità.
In tale ambito, si è osservato che il giudizio prognostico sull'idoneità della condotta a porre in pericolo il bene protetto debba essere collocato ex ante, con riferimento al momento nel quale la condotta è stata posta in essere (Cass. Sez. III, n. 32282 del 2007). Si è aggiunto che il giudizio deve tenere conto only the circumstances known and knowable by the agent at the time of his action, because, as the case of dangerous conduct, the active player must be aware, when acting, attitude of his offensive action against the protected property.
The presence at the time of the conduct of a tax collection enforcement procedure or prior access by the tax police are no longer part of the objective element of the offense, but the psychological and must be assessed in that context (Cass.Sez. III No. 32282 of 2007).
Regarding the tax liability, it must be the pre-existing behaviors, (it is a prerequisite). It must be already completed anche se non è necessario che il soggetto ne abbia avuto conoscenza formale da parte del Fisco, essendo sufficiente che sia consapevole della sua esistenza (Cass.Sez. III, n. 32282 del 2007). Non si richiede che al momento della condotta l'amministrazione finanziaria abbia già compiuto un'attività di verifica, accertamento o iscrizione a ruolo.
E' necessario il dolo specifico di eludere una futura esecuzione esattoriale, attraverso la sottrazione ad essa di beni aventi un presumibile valore di realizzo superiore a euro 51.645,69. Trattandosi di dolo specifico, non è indispensabile che detto evento si realizzi, ma è sufficiente e necessario che in tale direzione sia indirizzata la volontà dell'agente.
Tra le ipotesi applicative, si è valutata idonea a determinare il compimento di atti fraudolenti la costituzione di un fondo patrimoniale non giustificato dalla situazione familiare dell'imputato e idoneo a impedire il soddisfacimento delle pretese dell'erario nei suoi confronti (Cass.Sez. III, n. 5824 del 2008).
Si ricorda infine una recente decisione in cui nell'esaminare la clausola di riserva posta all'inizio della norma, ha specificato come debba escludersi la ricorrenza di questo delitto laddove la condotta del soggetto attivo determini anche la realizzazione di una bancarotta fraudolenta patrimoniale (art. 216, LF) sussistendo in tal caso il più grave reato fallimentare.
Per converso, si è ritenuto che la clausola non sia idonea a escludere il possibile concorso between those crimes and fraud against the State taking into account that the two crimes do not share structure or characteristics, it is not the conduct of Article. 11 likely to cause any act of disposal exchequer ((Cass.Sez. V, No. 7919 of 2007).

new criminal introduced in 2004 and 2006)

ART. 10 "A" FAILED TO PAY BELIEVED TO BE CERTIFIED: 30/12/2004 No Law 311)
Fattispecie on protection of the state to collect the taxes within the quantitative limits set by the threshold of criminality and the closure date. Crime
its omission, the time consumed for the period identified in the submission of the annual replacement of tax. Does not apply in this case, the period of tolerance in art. 5, paragraph 2, since the declaration of withholding agent can not be understood as falling in the category of declarations provided by art. 5.
The obligation to pay withholding certificate relates only: we are not therefore regard to payments into and out of black envelope, in respect of which there are no deductions.
threshold of criminality is a constitutive element of the offense, as it represents the boundary dell'offensività. Dolo
generic.

ART. 10 "B" non-payment of VAT: 4/8/2006 Act No.
ART 248. 10 "C": UNDUE CLEARING: 4/8/2006 Act No. 248
These articles extend the provision art. 10 a, respectively, within the limits to anyone without paying the VAT due under the annual return within the time limit for payment of tax for the period of the next (10 cb) and anyone who does not pay the sums due, in using compensation claims not paid or non-existent (10 cc). With 10 b
the legislature intended to punish the phenomenon of tax evasion in the collection, especially when the non-payment is the final link in the fraudulent conduct. In some cases taxpayers comply formally declaratory obligations, only to omit the payment of VAT debt. With 10 c
the non-payment is subject to criminal concerns not only VAT but also direct taxes which the claim is for compensation under Article. 17 d. lgs. 09/07/1997 No 241; the non-payment must be preceded by the clearing of debts with tax debts due or non-existent. While
responsible dell'omesso payment of VAT is the active subject of billing, the crime art. 10 c can be committed only by the use of false invoices.

ART. 6: THE ATTEMPT
establishes that the crimes set out in Articles. 2,3, and 4 are still punishable under attempt. There is Article. 5 because the legislature considered incompatible with the attempt of a crime pure omission.
The rule makes clear the abandonment, although not complete, the philosophy of crime prodromal or at risk and for selecting a model that identifies the criminal declaration and correlative lesion of interest / fees when the relevance of the case.

ART. 7: THE OBSERVATIONS AND EVALUATIONS
Entry explicit evaluations in the criminal law is one of the major tax changes introduced by Legislative lgs. No 74/2000. In the situation
earlier legislation (Article 4, letter f l. 516/82: Using Material Facts not in evidence correspond to the truth ...) it excluded the configurability of tax evasion in the presence of evaluative operations, although influential on the determination of the base (eg, evaluation of Inventories). This is to avoid the creation of spaces to avoid legal consequences in a sector characterized by highly debatable. But so it came to absurd results (instead of punishing those who had reported 10,000 cars in inventories 9,999 cars, as material fact was not the case and who had not correctly reported 10,000 cars, but valuing them a pittance).
With d. lgs. 74/2000 assessments acquire citizenship "criminal", a reference to falls connotation of the materiality of the facts on which falls the task of manipulation of reality, and there is a provision (Article 7), understood as a "shock absorber" to set special conditions negative evaluation of criminal operations.
Terms relating to Articles only. 3:04 because only in such cases the assessments may be specifically raised.
E 'evaluations was to indict a difficult choice, had expressed reservations about the vagueness of the reference to them.
But it said that the choice of the old system (excluding importance) was linked to and consistent with the old system, designed to relieve the court complex investigations by limiting the knowledge to facts of immediate perception.
view of the new system, more respectful of the principle of offensiveness of the crime, the court that charges the tax evaded, the perspective has to change.

THE POWER
and the court in single judge.
I can know the collegiate court unless the tax offenses are related to bankruptcy or corporate crimes included in the list article. 33 bis cpp
The celebration of the preliminary hearing is scheduled only for the crimes under Articles. 2, 3, 8 and 10.

Mr. Antonio Salvatore