Territorial jurisdiction over tax declaration offences is to be identified as the place where the taxpayer has his/her tax domicile, meaning – for legal persons – as the effective, and not merely the formal, headquarters.
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The decision in question originates from the appeal against the sentence of 21 February 2018 by the Court of Potenza, which issued a nolle prosequi declaration in respect to the defendant for the crime of omitted payment of VAT, in that this was extinguis
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On 27 October 2019, Law-Decree no. 124 (26 October 2019),which sets forth the major changes made by Art. 39 with respect to how tax-evasion (of both income and value-added tax) crimes are charged and punished under Legislative Decree no. 74/2000, was pub
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The Court of cassation has ruled for the first time since the relevant decisions of 20 March 2018 of the European Court of Justice in the matter of ne bis in idem with reference to the administrative and criminal proceedings.
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The Court of Cassation reiterated that the extension of seizure of equity interests to corporate assets (Article published in Giurisprudenza Italiana 7/2019)
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The Court of Cassation has ruled again on the matter of the refusal and the postponement of the surrender of the requested person within the framework of the European Arrest Warrant
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