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

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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.

Copertina scritti in onore di ivo caraccioli

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.

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COMMENTO AGLI ARTT. 13 E 13 BIS D.LGS. 74/00

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”

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REATI TRIBUTARI E FALSE COMUNICAZIONI SOCIALI

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”

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COMMENTO AGLI ARTT. 10 BIS 10 TER E 10 QUATER DEL D.LGS 10 MARZO 2000 N. 74,

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”

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DOPPIO BINARIO, ESTEROVESTIZIONE", ABUSO DEL DIRITTO, VALORE NORMALE E PRESUNZIONI TRIBUTARIE IN UN'INTERESSANTE DECISIONE" (NOTA A TRIB. MILANO N. 828/2011),

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"

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IL PROBLEMA DEL “CONFLITTO” TRA NE BIS IN IDEM “INTERNAZIONALE” E DOPPIO BINARIO TRIBUTARIO. LA PARABOLA DEL PRINCIPIO VERSO L’ECLISSE?

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?”

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LE CONFISCHE NEL DIRITTO PENALE TRIBUTARIO: DALLA CONFISCA EX ART. 12-BIS DEL D.LGS. N. 74 DEL 2000 A QUELLA DI PREVENZIONE

in Rivista della Guardia di Finanza, n. 4/luglio - agosto 2018, 1023.

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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SEMPLIFICARE LA COMPLESSITÀ FISCALE

Intervista su ItaliaOggi del 14/05/2012
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LA FRODE FISCALE NEL NUOVO SISTEMA PENALE TRIBUTARIO,

in Foro Padano, 1984, II, 25 / II, 43.

BREVI OSSERVAZIONI IN MARGINE AD UNA RECENTE PRONUNCIA IN TEMA DI FRODE FISCALE (NOTA A T. TORINO, 13 LUGLIO 1985, DAMASIO),

in Foro Padano, 1985, I, 437.

DUE BREVI OSSERVAZIONI IN MATERIA DI FRODE FISCALE (NOTA A T. TORINO, 30 APRILE 1986, E.V.),

in Rassegna tributaria, 1986, II, 658.

FINALMENTE AMMESSA L’OBLAZIONE PER LE CONTRAVVENZIONI TRIBUTARIE! (NOTA A CASS. 21 MAGGIO 1988, MENEGHIN),

in Rivista dir. fin., 1988, II, 116.

RIFORMA DELLA PROCEDURA PENALE E REATI TRIBUTARI: NUOVI PROBLEMI SI AGGIUNGONO A QUELLI PREESISTENTI (NOTA A T. MILANO, 14 NOVEMBRE 1990, T.),

in Bollettino tributario, 1991, 250.

LA MINIRIFORMA PENALE TRIBUTARIA – I NUOVI REATI CONTRAVVENZIONALI E DEL SOSTITUTO D’IMPOSTA,

in Fisco, 1991, 4303.

VERBALE DI CONSTATAZIONE E NUOVO PROCESSO PENALE: GARANZIE DIFENSIVE,

in Fisco, 1993, 2033.

I MECCANISMI PREMIALI NEL NUOVO DIRITTO PENALE TRIBUTARIO,

in Diritto e pratica società, 2002, suppl. al n. 6, 59.

I RAPPORTI TRA FALSO IN BILANCIO E REATI TRIBUTARI: LE VALUTAZIONI,

in Diritto e pratica società, 2002, suppl. al n.13, 59.

PROFILI PENALI DEL RULING INTERNAZIONALE,

in Fisco, 1, 2004, 2283.

DECRETO BERSANI: LE MODIFICHE ALLA DISCIPLINA DEI TERMINI DI ACCERTAMENTO,

in Fisco, 1, 2007, 2636.