The work examines the principle of proportionality of penalties. In particular, the obligation to pay the entire tax debt (including tax, interests and tax administrative penalties) in order to obtain the recognition of the extenuating circumstance and, therefore, the reduction of tax criminal penalties, appears to be in contrast with the prohibition of disproportionate penalties.
Sul divieto di pene sproporzionate e sul riconoscimento dell’attenuante per i reati di competenza della procura europea (Eppo)
simone francesco cociani
2022
Abstract
The work examines the principle of proportionality of penalties. In particular, the obligation to pay the entire tax debt (including tax, interests and tax administrative penalties) in order to obtain the recognition of the extenuating circumstance and, therefore, the reduction of tax criminal penalties, appears to be in contrast with the prohibition of disproportionate penalties.File in questo prodotto:
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