PUBLICATIONS
Francesco Colaianni and all associates complement their professional activity with constant and keen work of research in their specific areas of competence, the results of which are often published
TAX CRIMES AT RISK OF AN ESCALATION
Article in LE FONTI LEGAL - N° 56-57 Jan-Feb 2021
Included in a series of interviews of experts of various areas of law, Avv. Colaianni’s piece highlights new aspects and problems that have arisen following the legal reforms of 2020/2021 regarding criminal tax issues, from the tightening of the penalty system to the prevention of tax crimes for liability of the entity under Legislative Decree no. 231/2001.
RETURN TO THE FUTURE: CRIMINAL AND TAX PENALTIES BETWEEN DOUBLE JEOPARDY (NE BIS IN IDEM) AND TAX RULING – FORBIDDING DOUBLE JEOPARDY (BIS IN IDEM): AN OVERVIEW
Writings/Notes to honour Ivo Caraccioli
by Mario Garavoglia - Giuffrè Francis Lefebvre
Our tax sanctioning system, characterised by the double track – administrative and criminal – since the abolition, in 1982 - of the “tax ruling”, is in contrast with the double jeopardy principle (ne bis in idem), which is based, at supranational level, on art. 4 of Protocol 7 of the EDU Convention and art. 50 of the Charter of the Fundamental Rights of the European Union. This is the background to the interpretative direction taken by European case law which, after an initial orientation recognising the general scope of the principle and the harm of violating it, has progressively reduced the scope of its application, recognising the legitimacy of accumulating the penalties in certain circumstances and, with parameters which are not, however, sufficiently defined, and specific. The attempt to overcome these critical issues is to refer to the canon of "proportionality" and reasonableness of the overall penalty, which is also provided for by our Constitution.
Commentary to Articles 13 and 13 bis of Law Decree 74/100
in I Nuovi reati tributari Commento al Dlgs. 24.09.2015, n°158a cura di Ivo Caraccioli, Giuffrè 2016.
Tax Crimes and False Corporate Reporting
in Diritto e procedura penale tributaria di Caraccioli I. Giarda A. Lanzi ACommentario al D.Lgs. 10 March 2000, n. 74, CEDAM, 2001.
Commentary to Articles 10 second, third and fourth of Law Decree of 74 10 March 2000
in Commentario breve alle leggi tributarie di Falsitta, Fantozzi, Marongiu, Moschetti Tomo II, CEDAM, 2011
Double Penalty, Tax Inversion, "Abuse of the Law, Normal Value and Tax, Turnover Presumption Index within an interesting decision" (NOTE TO TRIB. MILAN N. 828/2011)
in Rivista di Diritto Tributario, March 2012, III, 123.
The Issue of “Conflict” between International Ne Bis in Idem and Tax Double Penalty. The path of the Principle towards the Eclipse?
in Rivista di Diritto Tributario, n. 2/April 2017, III, 23.
CONFISCATIONS IN THE CRIMINAL TAX LAW: FROM THE CONFISCATION PURSUANT TO ART. 12-BIS OF LEGISLATIVE DECREE N. 74 OF 2000 TO THAT OF PREVENTION
in Rivista della Guardia di Finanza, n. 4/July - August 2018, 1023.
DOUBLE SANCTIONARY BINARY AND PROPORTIONALITY OF THE TOTALLY IMPOSED SANCTION. THE SUPREME COURT OF CASSATION DETERMINES THE CRITERIA FOR THE COMMENSURATION OF THE PENALTY
in Giurisprudenza Penale - 28 Jan. 2022
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UNLAWFUL COMPENSATION AND FRAUDULENT DECLARATION BETWEEN NON-EXPECTING AND NON-EXISTING CREDITS. FOCUS ON THE SO-CALLED "SUPERBONUS 110%"
in Giurisprudenza Penale - 10 Dec. 2021
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FIRST EXEMPORARY NOTES OF COMMENTARY TO THE JOINT CHAMBERS N. 42415/21 ON THE SUBJECT OF CONFISCATION
in Giurisprudenza Penale - 24 Nov. 2021
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SHORTAGE OF CASH: WHEN FORCE MAJEURE EVENTS “JUSTIFIES” OMISSION OF PAYMENT
Article in “Norme e Tributi Plus” - Il Sole 24 Ore - 6 May 2020
As a result of the epidemiological crisis, the problem of cash shortage for companies has had, and will continue to have great relevance. The closing of several production activities will make it very difficult to meet obligations to suppliers and employees, but even more so, to make tax payments. It is therefore strongly advisable for the Supreme Court to revise its rigid orientation, in order to allow the economic crisis deriving from the unexpected health emergency to be included among “force majeure” events.
PIF DIRECTIVE
Note from Prof. Avv. Francesco Colaianni
Article in Globalaw.net
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Simplifying fiscal complexity
Interview in ItaliaOggi 14 May 2012
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Tax fraud in the new tax criminal system
in Foro Padano, 1984, II, 25 / II, 43.
Brief remarks in the margin to a recent pronunciation on the topic of tax fraud (note to T.Turin, 13 July 1985, Damasio)
in Foro Padano, 1985, I, 437.
Two brief observations on the topic of tax fraud (note to T. Turin, 30 April 1986, E.V.)
in Rassegna tributaria, 1986, II, 658.
FINALLY ADMITTED THE OBLATION FOR TAX OFFENSES! (NOTE TO CASS. 21 MAY 1988, MENEGHIN)
in Rivista dir. fin., 1988, II, 116.
REFORM OF THE CRIMINAL PROCEDURE AND TAX OFFENSES: NEW PROBLEMS ARE ADDED TO THE PRE-EXISTING THOSE (NOTE TO T. MILAN, 14 NOVEMBER 1990, T.)
in Bollettino tributario, 1991, 250.
THE MINI TAX CRIMINAL REFORM - NEW COUNTERVENTION AND SUBSTITUTE TAX OFFENSES
in Fisco, 1991, 4303.
STATEMENT REPORT AND NEW CRIMINAL PROCESS: DEFENSIVE GUARANTEES
in Fisco, 1993, 2033.
THE PREMIUM MECHANISMS IN THE NEW CRIMINAL TAX LAW
in Diritto e pratica società, 2002, suppl. al n. 6, 59.
RELATIONSHIP BETWEEN FALSE FINANCIAL STATEMENTS AND TAX OFFENSES: EVALUATIONS
in Diritto e pratica società, 2002, suppl. al n.13, 59.
CRIMINAL PROFILES OF INTERNATIONAL RULING
in Fisco, 1, 2004, 2283.
BERSANI DECREE: CHANGES TO THE REGULATION OF THE TERMS OF ASSESSMENT
in Fisco, 1, 2007, 2636.