Commentary on Judgment No. 28725 of 2024: Fraudulent Evasion and Confiscable Profit

Judgment No. 28725 of June 14, 2024, issued by the Court of Cassation, offers an important reflection on tax crimes, particularly the offense of fraudulent evasion of tax payments. This ruling clarifies the methods for determining confiscable profit and the legal consequences for offenders, emphasizing the need to ensure the effectiveness of compulsory tax collection.

The Offense of Fraudulent Evasion

The offense of fraudulent evasion of tax payments is a serious crime that occurs when a taxpayer adopts deceitful behaviors to avoid paying due taxes. The judgment in question highlights that the profit derived from such behavior is not only confiscable but must be quantified according to specific regulatory parameters. This approach is crucial to ensure that the financial administration can recover evaded sums, thereby protecting the public interest.

Determination of Confiscable Profit

Tax crimes - Offense of fraudulent evasion of tax payments - Confiscable profit - Full payment of tax debt - Determination - Regulation on compulsory tax collection - Applicability - Parameters - Indication. Regarding tax crimes, the profit of the offense of fraudulent evasion of tax payments, which is confiscable even by equivalent value, must be identified in the value of assets suitable to serve as collateral for the financial administration acting to recover evaded sums. The amount is quantifiable according to the provisions on compulsory tax collection. Specifically, for real estate, the parameters referred to in art. 77, paragraph 1, of Legislative Decree of September 29, 1973, no. 602, apply, and for movable property, those of art. 517, paragraph 1, of the Code of Civil Procedure, applicable by virtue of the reference made by art. 49, paragraph 2, of the aforementioned Presidential Decree.

According to the Court, the confiscable profit must be identified in the value of assets that can serve as collateral for the financial administration. This implies that, in cases of tax evasion, the authorities are entitled to confiscate assets of equivalent value to the amount of evaded taxes. The regulatory references, such as art. 77 of Legislative Decree of September 29, 1973, no. 602, and art. 517 of the Code of Civil Procedure, clearly establish the valuation criteria.

Implications of the Judgment

• Strengthening the fight against tax evasion.
• Greater clarity on the quantification of confiscable profit.
• Protection of the interests of the financial administration.

This ruling not only clarifies the applicable legal principles but also underscores the importance of a rigorous approach to tax crimes. In a context where tax evasion represents a significant problem for the economic system, the indications provided by the Court can help deter illicit behavior and ensure effective recovery of due sums.

Conclusions

Judgment No. 28725 of 2024 represents a step forward in the fight against tax evasion, strengthening the financial administration's ability to recover evaded taxes. Clarity in determining confiscable profit and the application of specific regulatory parameters are fundamental elements that will contribute to ensuring the effectiveness of compulsory collection. It is therefore essential for taxpayers to understand the serious legal consequences associated with illicit behavior and to act in compliance with current tax regulations.