La sentenza della Corte di Cassazione n. 18034 del 2019 costituisce l’occasione per esaminare il rapporto tra sequestro preventivo finalizzato all’obbligatoria confisca in presenza di un reato tributario e concordato preventivo. A tale riguardo, il coordinamento tra misure reali e procedure concorsuali, sinora rimesso alla difficile opera di bilanciamento della giurisprudenza, è in procinto di essere regolato alla luce del nuovo codice della crisi d’impresa. Quest’ultimo, tuttavia, mostra una certa inclinazione per la tutela di esigenze general-preventive a scapito delle garanzie del contribuente, come peraltro sembra confermato dalle recenti modifiche introdotte in materia di misure reali a seguito di reati tributari.
The Supreme Court case no. 18034 of 2019 gives the opportunity to examine the relationship between seizure and confiscation in the presence of a tax offense and a composition with creditors in order to avoid bankruptcy procedures. In this regard, the coordination results an hard job. Indeed, the jurisprudence finds some difficulties in balancing different rights. Now, the corporate crisis code shows a certain inclination for the protection of general-preventive needs versus the taxpayer rights as, moreover, is confirmed bThe Supreme Court case no. 18034 of 2019 gives the opportunity to examine the relationship between seizure and confiscation in the presence of a tax offense and a composition with creditors in order to avoid bankruptcy procedures. In this regard, the coordination results an hard job. Indeed, the jurisprudence finds some difficulties in balancing different rights. Now, the corporate crisis code shows a certain inclination for the protection of general-preventive needs versus the taxpayer rights as, moreover, is confirmed The Supreme Court case no. 18034 of 2019 gives the opportunity to examine the relationship between seizure and confiscation in the presence of a tax offense and a composition with creditors in order to avoid bankruptcy procedures. In this regard, the coordination results an hard job. Indeed, the jurisprudence finds some difficulties in balancing different rights. Now, the corporate crisis code shows a certain inclination for the protection of general-preventive needs versus the taxpayer rights as, moreover, is confirmed by the recent changes made regarding confiscation in the presence of a tax offence
Il (discutibile) coordinamento tra sequestro e confisca per reati tributari e procedure concorsuali alla luce del codice della crisi d’impresa
Simone Francesco Cociani
2020
Abstract
The Supreme Court case no. 18034 of 2019 gives the opportunity to examine the relationship between seizure and confiscation in the presence of a tax offense and a composition with creditors in order to avoid bankruptcy procedures. In this regard, the coordination results an hard job. Indeed, the jurisprudence finds some difficulties in balancing different rights. Now, the corporate crisis code shows a certain inclination for the protection of general-preventive needs versus the taxpayer rights as, moreover, is confirmed bThe Supreme Court case no. 18034 of 2019 gives the opportunity to examine the relationship between seizure and confiscation in the presence of a tax offense and a composition with creditors in order to avoid bankruptcy procedures. In this regard, the coordination results an hard job. Indeed, the jurisprudence finds some difficulties in balancing different rights. Now, the corporate crisis code shows a certain inclination for the protection of general-preventive needs versus the taxpayer rights as, moreover, is confirmed The Supreme Court case no. 18034 of 2019 gives the opportunity to examine the relationship between seizure and confiscation in the presence of a tax offense and a composition with creditors in order to avoid bankruptcy procedures. In this regard, the coordination results an hard job. Indeed, the jurisprudence finds some difficulties in balancing different rights. Now, the corporate crisis code shows a certain inclination for the protection of general-preventive needs versus the taxpayer rights as, moreover, is confirmed by the recent changes made regarding confiscation in the presence of a tax offenceI documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
