I rapporti tra procedimento tributario e sequestro preventivo nei reati di evasione e di omesso versamento
PODDIGHE ANDREA
2021-01-01
Abstract
The article deals with the relationship between tax proceedings and the application of the preventive seizure on the taxpayer's assets regarding crimes of unfaithful declaration and of non-payment of taxes for the purposes of direct taxes and value added tax. After having highlighted the importance of the confiscation of the price / profit of the crime in the context of the tax repressive system, attention is paid to the analysis of the content of art. 12 bis, of the Legislative Decree no. 74/2000 and the possible influence of the ruling of the tax judge on the conditions for the application of the preventive seizure.Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.