{"id":11442,"date":"2021-01-04T15:13:03","date_gmt":"2021-01-04T14:13:03","guid":{"rendered":"https:\/\/www.studiolegaleamp.com\/businesses\/criminal-tax-law\/"},"modified":"2024-07-04T15:27:41","modified_gmt":"2024-07-04T13:27:41","slug":"criminal-tax-law","status":"publish","type":"page","link":"https:\/\/www.studiolegaleamp.com\/en\/businesses\/criminal-tax-law\/","title":{"rendered":"Criminal Tax Law"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"11442\" class=\"elementor elementor-11442 elementor-3705\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"page\">\n\t\t\t\t<div data-dce-background-image-url=\"https:\/\/www.studiolegaleamp.com\/wp-content\/uploads\/2023\/12\/diritto-penale-tributario-amp.webp\" class=\"elementor-element elementor-element-3ae19e98 e-flex e-con-boxed e-con e-parent\" data-id=\"3ae19e98\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2e7066d2 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"2e7066d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i><span style=\"font-weight: 400;\">Everyone has to contribute to public expenditure in accordance with their capacity<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">Article 53 of the Italian Constitution<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<main class=\"elementor-element elementor-element-3d8423f6 e-flex e-con-boxed e-con e-parent\" data-id=\"3d8423f6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-dce-background-image-url=\"https:\/\/www.studiolegaleamp.com\/wp-content\/uploads\/2023\/12\/confisca-beni.webp\" class=\"elementor-element elementor-element-6f14e30b e-con-full elementor-hidden-mobile e-flex e-con e-child\" data-id=\"6f14e30b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-16b72eaa e-con-full e-flex e-con e-child\" data-id=\"16b72eaa\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7b220655 elementor-widget elementor-widget-heading\" data-id=\"7b220655\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tax offences: latest amendments<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a608aaf elementor-widget elementor-widget-text-editor\" data-id=\"6a608aaf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>The Tax Act 2020<\/b>, <span style=\"font-weight: 400;\">enacted as part of the Budget Act, introduced a number of changes<\/span> <span style=\"font-weight: 400;\">compared to Legislative Decree of 2015<\/span>. <b>They include heftier penalties<\/b><span style=\"font-weight: 400;\">, 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.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/main>\n\t\t<main class=\"elementor-element elementor-element-30c99f91 e-flex e-con-boxed e-con e-parent\" data-id=\"30c99f91\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-164e0bf6 e-con-full e-flex e-con e-child\" data-id=\"164e0bf6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-aef0045 elementor-widget elementor-widget-text-editor\" data-id=\"aef0045\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n<li><span style=\"font-weight: 400;\">Filing of a fraudulent tax return by using invoices or other documents for non-existent transactions<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Filing of a fraudulent tax return by using deceptive accounting practices<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Making a false statement in a tax return<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Tax evasion<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Failure to file tax or VAT returns<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Issuing false sales invoices<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Concealment or destruction of accounting records<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Failure to pay certified withholding tax or VAT, including failure to pay due to incorrect application of tax credits<\/span><\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-304a4914 e-con-full e-flex e-con e-child\" data-id=\"304a4914\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3031a913 elementor-widget elementor-widget-text-editor\" data-id=\"3031a913\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Tax offences under Legislative Decree No. 74\/2000<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/main>\n\t\t<main class=\"elementor-element elementor-element-170f7d0 e-flex e-con-boxed e-con e-parent\" data-id=\"170f7d0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-dce-background-image-url=\"https:\/\/www.studiolegaleamp.com\/wp-content\/uploads\/2023\/12\/estinzione-del-reato-ributario.webp\" class=\"elementor-element elementor-element-124b5b40 e-con-full e-flex e-con e-child\" data-id=\"124b5b40\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4ab8bff8 e-con-full e-flex e-con e-child\" data-id=\"4ab8bff8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4b7c7443 elementor-widget elementor-widget-heading\" data-id=\"4b7c7443\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Exemption from liability for tax offences<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62093218 elementor-widget elementor-widget-text-editor\" data-id=\"62093218\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Paying tax debt <\/span> <b>may exempt an individual from liability<\/b><span style=\"font-weight: 400;\">, and whether this exemption applies depends on the nature and severity of the offence.<\/span><\/p>\n<p><strong>Article 13 (1) of Legislative Decree No. 74 provides an exemption for certain offences: <\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Failure to pay certified withholding tax (Article 10-bis)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Failure to pay VAT (Article 10-ter) <\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorrect application of tax credits (Article 10-quater (1))<\/span><\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-42ac1843 elementor-mobile-align-center elementor-tablet-align-center elementor-widget elementor-widget-button\" data-id=\"42ac1843\" data-element_type=\"widget\" data-e-type=\"widget\" aria-label=\"Clicca per andare alla pagina contatti\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-sink\" href=\"https:\/\/www.studiolegaleamp.com\/en\/contacts\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">CONTACT US<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/main>\n\t\t<section class=\"elementor-element elementor-element-3541cf60 e-flex e-con-boxed e-con e-parent\" data-id=\"3541cf60\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-1f77bd30 e-flex e-con-boxed e-con e-child\" data-id=\"1f77bd30\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-67f5f5ad e-con-full e-flex e-con e-child\" data-id=\"67f5f5ad\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-242ee944 elementor-widget elementor-widget-heading\" data-id=\"242ee944\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Read our success stories<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74b6f588 elementor-widget elementor-widget-text-editor\" data-id=\"74b6f588\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>With <strong>years of experience and expertise<\/strong> to our name, we can offer you <strong>bespoke legal advice<\/strong> to achieve the <strong>best possible outcome<\/strong> for your legal issues.<\/p>\n<p>We draw on our experience in <strong>criminal tax law<\/strong> to build the <strong>best possible defence strategy<\/strong> in your case.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ef3575 elementor-widget elementor-widget-text-editor\" data-id=\"8ef3575\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><em>ITALIAN ONLY<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/section>\n\t\t<section class=\"elementor-element elementor-element-6a47de57 e-con-full e-flex e-con e-parent\" data-id=\"6a47de57\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-36d2b03 elementor-widget elementor-widget-shortcode\" 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class=\"elementor-button elementor-size-sm elementor-animation-sink\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">SUBMIT<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/section>\n\t\t<section class=\"elementor-element elementor-element-4afd8feb e-con-full e-flex e-con e-parent\" data-id=\"4afd8feb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7a5fd160 elementor-widget elementor-widget-shortcode\" data-id=\"7a5fd160\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"11456\" class=\"elementor elementor-11456 elementor-8009 elementor-8009\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"elementor_library\">\n\t\t\t<section class=\"elementor-element elementor-element-70a742a1 e-con-full e-flex e-con e-parent\" data-id=\"70a742a1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t<div class=\"elementor-element elementor-element-619cf36d e-flex e-con-boxed e-con e-child\" data-id=\"619cf36d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7cfa268a elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"7cfa268a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><path d=\"M17.166 35.9999H9.166C6.95686 35.9999 5.166 34.2091 5.16602 31.9999L5.16617 8.00001C5.16618 5.79088 6.95704 4.00003 9.16617 4.00003H27.1666C29.3758 4.00003 31.1666 5.79089 31.1666 8.00003V19M23.1666 30.3334L26.8333 34L34.8333 25.9997M12.1666 12H24.1666M12.1666 18H24.1666M12.1666 24H18.1666\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43f88950 elementor-widget elementor-widget-heading\" data-id=\"43f88950\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Our services<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4cdede19 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"4cdede19\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>BUSINESSES<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6a9a14ce e-flex e-con-boxed e-con e-child\" data-id=\"6a9a14ce\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div data-dce-title-color=\"#ECECEC\" class=\"elementor-element elementor-element-1d4e9f1c elementor-widget__width-initial elementor-cta--skin-classic elementor-animated-content elementor-widget elementor-widget-call-to-action\" data-id=\"1d4e9f1c\" data-element_type=\"widget\" data-e-type=\"widget\" aria-label=\"Scopri il modello organizzativo 231\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<a class=\"elementor-cta\" href=\"https:\/\/www.studiolegaleamp.com\/en\/businesses\/231-organizational-business-model\/\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/www.studiolegaleamp.com\/wp-content\/uploads\/2023\/12\/modello-231-1024x576.webp);\" role=\"img\" aria-label=\"modello-231.webp\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\t231 ORGANIZATIONAL<br>MODEL\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-dce-title-color=\"#ECECEC\" class=\"elementor-element elementor-element-68c16e4e elementor-widget__width-initial elementor-cta--skin-classic elementor-animated-content elementor-widget elementor-widget-call-to-action\" data-id=\"68c16e4e\" data-element_type=\"widget\" data-e-type=\"widget\" aria-label=\"Scopri il servizio diritto penale tributario\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<a class=\"elementor-cta\" href=\"https:\/\/www.studiolegaleamp.com\/en\/businesses\/criminal-tax-law\/\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/www.studiolegaleamp.com\/wp-content\/uploads\/2023\/12\/diritto-penale-tributario-amp-1024x576.webp);\" role=\"img\" aria-label=\"diritto-penale-tributario-amp.webp\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tCRIMINAL TAX<br>LAW\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-dce-title-color=\"#ECECEC\" class=\"elementor-element elementor-element-239d9507 elementor-widget__width-initial elementor-cta--skin-classic elementor-animated-content elementor-widget elementor-widget-call-to-action\" data-id=\"239d9507\" data-element_type=\"widget\" data-e-type=\"widget\" aria-label=\"Scopri il servizio diritto penale fallimentare\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<a class=\"elementor-cta\" href=\"https:\/\/www.studiolegaleamp.com\/en\/businesses\/criminal-insolvency-law\/\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/www.studiolegaleamp.com\/wp-content\/uploads\/2023\/12\/diritto-penale-fallimentare-1024x576.webp);\" role=\"img\" aria-label=\"diritto-penale-fallimentare.webp\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tCRIMINAL INSOLVENCY\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-dce-title-color=\"#ECECEC\" class=\"elementor-element elementor-element-5b69718e elementor-widget__width-initial elementor-cta--skin-classic elementor-animated-content elementor-widget elementor-widget-call-to-action\" data-id=\"5b69718e\" data-element_type=\"widget\" data-e-type=\"widget\" aria-label=\"Scopri il servizio reati ambientali\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<a class=\"elementor-cta\" href=\"https:\/\/www.studiolegaleamp.com\/en\/businesses\/environmental-crimes\/\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/www.studiolegaleamp.com\/wp-content\/uploads\/2023\/12\/reati-ambientali-amp-1024x576.webp);\" role=\"img\" aria-label=\"reati-ambientali-amp.webp\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tEnvironmental crimes\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/section>\n\t\t<section class=\"elementor-element elementor-element-7a9add1e e-con-full e-flex e-con e-parent\" data-id=\"7a9add1e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-37b44b48 elementor-widget elementor-widget-shortcode\" data-id=\"37b44b48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"11436\" class=\"elementor elementor-11436 elementor-8019 elementor-8019\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"elementor_library\">\n\t\t\t<section class=\"elementor-element elementor-element-2c48d737 e-con-full e-flex e-con e-parent\" data-id=\"2c48d737\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t<div data-dce-background-image-url=\"https:\/\/www.studiolegaleamp.com\/wp-content\/uploads\/2023\/12\/servizi-per-privati.webp\" class=\"elementor-element elementor-element-19d3c3d5 e-con-full e-flex e-con e-child\" data-id=\"19d3c3d5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2498e80 e-con-full e-flex e-con e-child\" data-id=\"2498e80\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t<div class=\"elementor-element elementor-element-5448709c e-flex e-con-boxed e-con e-child\" data-id=\"5448709c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-57340ed5 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"57340ed5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><path d=\"M17.166 35.9999H9.166C6.95686 35.9999 5.166 34.2091 5.16602 31.9999L5.16617 8.00001C5.16618 5.79088 6.95704 4.00003 9.16617 4.00003H27.1666C29.3758 4.00003 31.1666 5.79089 31.1666 8.00003V19M23.1666 30.3334L26.8333 34L34.8333 25.9997M12.1666 12H24.1666M12.1666 18H24.1666M12.1666 24H18.1666\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2558969a elementor-widget elementor-widget-heading\" data-id=\"2558969a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Our services<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63bf5c0c elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"63bf5c0c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>INDIVIDUALS<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2524974c elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"2524974c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">We offer a wide range of services, not only for businesses, but also<\/span> <b>for private citizens<\/b> <span style=\"font-weight: 400;\">who need assistance in Criminal law<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1fd66bc elementor-widget elementor-widget-text-editor\" data-id=\"1fd66bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol>\n<li>Crimes in the field of Construction and Urban Planning<\/li>\n<li>Traffic injury and homicide: Driving under the influence of alcohol or drugs<\/li>\n<li>Extradition, European arrest warrant and foreign legal assistance<\/li>\n<li>Red Flags: Violence, Stalking and Abuse<\/li>\n<li>Juvenile Delinquency<\/li>\n<li>Drugs<\/li>\n<li>European Court Of Human Rights (Echr) and Court Of Cassation<\/li>\n<li>Insurance Fraud<\/li>\n<li>Restrictive and Asset Confiscation Orders<\/li>\n<\/ol>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60055aae elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"60055aae\" data-element_type=\"widget\" data-e-type=\"widget\" aria-label=\"Vai ai servizi per i privati\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-sink\" href=\"https:\/\/www.studiolegaleamp.com\/en\/individuals\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">GO TO SERVICES FOR INDIVIDUALS<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":11424,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_joinchat":[],"footnotes":""},"class_list":["post-11442","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Tax Crimes: Legislative Decree No. 74 - Law Firm for Criminal Offenses<\/title>\n<meta name=\"description\" content=\"Criminal Tax Law. AMP is at your side for the resolution of legal tax offenses to Legislative Decree No. 74. Contact us for a consultation.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.studiolegaleamp.com\/en\/businesses\/criminal-tax-law\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Criminal Tax Law\" \/>\n<meta property=\"og:description\" content=\"Criminal Tax Law. AMP is at your side for the resolution of legal tax offenses to Legislative Decree No. 74. 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