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.
2022
File in questo prodotto:
Non ci sono file associati a questo prodotto.

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11391/1538693
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact