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
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.
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.
in I Nuovi reati tributari Commento al Dlgs. 24.09.2015, n°158 a cura di Ivo Caraccioli, Giuffrè 2016. “Commentary to Articles 13 and 13 bis of Law Decree 74/100”
in Diritto e procedura penale tributaria di Caraccioli I. Giarda A. Lanzi A Commentario al D.Lgs. 10 marzo 2000, n. 74, CEDAM, 2001. “Tax Crimes and False Corporate Reporting”
in Commentario breve alle leggi tributarie di Falsitta, Fantozzi, Marongiu, Moschetti Tomo II, CEDAM, 2011 “Commentary to Articles 10 second, third and fourth of Law Decree of 74 10 March 2000”
in Rivista di Diritto Tributario, Marzo 2012, III, 123.
“Double Penalty, Tax Inversion, Abuse of the Law, Normal Value and Tax, Turnover Presumption Index within an interesting decision"
in Rivista di Diritto Tributario, n. 2/Aprile 2017, III, 23.
“The Issue of “Conflict” between International Ne Bis in Idem and Tax Double Penalty. The path of the Principle towards the Eclipse?”
in Rivista della Guardia di Finanza, n. 4/luglio - agosto 2018, 1023.
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.
Note from Prof. Avv. Francesco Colaianni
Article in Globalaw.net
Intervista su ItaliaOggi del 14/05/2012
Read article (in italian)
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