Criminal Tax Law

Everyone has to contribute to public expenditure in accordance with their capacity

Article 53 of the Italian Constitution

Tax offences: latest amendments

The Tax Act 2020, enacted as part of the Budget Act, introduced a number of changes compared to Legislative Decree of 2015. They include heftier penalties, lower punishment thresholds, a broader scope of corporate liability for more serious crimes, as well as a new regime for confiscation of disproportionate property and preventive seizure of assets.

  • Filing of a fraudulent tax return by using invoices or other documents for non-existent transactions
  • Filing of a fraudulent tax return by using deceptive accounting practices
  • Making a false statement in a tax return
  • Tax evasion
  • Failure to file tax or VAT returns
  • Issuing false sales invoices
  • Concealment or destruction of accounting records
  • Failure to pay certified withholding tax or VAT, including failure to pay due to incorrect application of tax credits

Tax offences under Legislative Decree No. 74/2000

Exemption from liability for tax offences

Paying tax debt may exempt an individual from liability, and whether this exemption applies depends on the nature and severity of the offence.

Article 13 (1) of Legislative Decree No. 74 provides an exemption for certain offences:

  • Failure to pay certified withholding tax (Article 10-bis)
  • Failure to pay VAT (Article 10-ter)
  • Incorrect application of tax credits (Article 10-quater (1))

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