• 10
  • 12/2019

Omitted payment of vat: positive outcome of probation excludes confiscation

Omitted payment of vat: positive outcome of probation excludes confiscation

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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  • 06
  • 11/2019

Income Tax and Value Added Tax: The Amendments to Legislative Decree no. 74/2000 in Bite-Size Pieces

Income Tax and Value Added Tax: The Amendments to Legislative Decree no. 74/2000 in Bite-Size Pieces

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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  • 23
  • 10/2019

Conference: "Public and Private Corruption: a new discipline"

Conference:

Over 90 professionals gathered at Palazzo Matteotti for the conference "Public and Private Corruption: a new discipline", organised by Studio Cagnola & Associati and by Studio Perrroni & Associati, with TopLegal as media partner.

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  • 24
  • 09/2019

Cryptocurrency exchanger - the fifth anti-money-laundering directive and the Italian regulation

Cryptocurrency exchanger - the fifth anti-money-laundering directive and the Italian regulation

The fifth anti-money laundering directive has introduced two businesses, related to the cryptocurrencies world, into the list of the entities obliged to apply the Directive: (1) the providers engaged in exchange services between virtual currencies and fia

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  • 24
  • 09/2019

Ne bis in idem: also the Court of Cassation may assess - the proportionality of the duplication of penalties

Ne bis in idem: also the Court of Cassation may assess - the proportionality of the duplication of penalties

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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