The Author, taking inspiration from the latest news on tax offenses, traces the evolution of the discipline of the crime of fraudulent reporting through the use of invoices or other documents for non-existent operations in order to highlight the various critical issues. Among these, a particular emphasis deserves the overlap between tax, criminal and administrative penalties, the latter as well as deriving from the recent extension of the d.lgs. June 8, 2011, n. 231 also to tax offenses.
LA FATTURAZIONE DI OPERAZIONI SOGGETTIVAMENTE INESISTENTI. PROFILI CRITICI
COCIANI
2019
Abstract
The Author, taking inspiration from the latest news on tax offenses, traces the evolution of the discipline of the crime of fraudulent reporting through the use of invoices or other documents for non-existent operations in order to highlight the various critical issues. Among these, a particular emphasis deserves the overlap between tax, criminal and administrative penalties, the latter as well as deriving from the recent extension of the d.lgs. June 8, 2011, n. 231 also to tax offenses.File in questo prodotto:
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