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Cass. pen., Sez. III, n. 36329/2024: The Importance of Mandatory Confiscation in Tax Criminal Law

The ruling of the Court of Cassation dated September 30, 2024, n. 36329, provides an important reflection on the issue of confiscation of profits derived from tax crimes. In particular, the Court annulled the judgment of the Court of Ancona, highlighting the failure to apply mandatory confiscation and accessory penalties, which are fundamental elements for fair and deterrent justice.

The Context of the Ruling

The case in question involves A.A., convicted of tax evasion for a significant amount, exceeding one million euros. The judgment of the Court of Ancona failed to impose the mandatory confiscation of the profits from the crime, despite the evident need to deprive the offender of the illicit benefits obtained. The Court of Cassation, referencing the D.Lgs. n. 74 of 2000, reiterated that confiscation is always ordered and cannot be ignored by the judge.

Confiscation operates mandatorily, depriving the offender of any economic benefit derived from the criminal activity.

The Implications of Mandatory Confiscation

The Court clarified that mandatory confiscation not only serves a punitive function but also a preventive and deterrent one. It must be applied in all cases where there is a profit derived from a crime, without the need for prior preventive seizure. This principle is essential to ensure the effectiveness of the criminal justice system and to protect the principles of legality and justice.

Accessory Penalties and Their Relevance

In addition to confiscation, the ruling emphasized the importance of accessory penalties, which must be imposed mandatorily. The Court highlighted that such penalties, although not proportional to the severity of the conduct, play a crucial role in deterring illegal behaviors. Accessory penalties can include sanctions such as disqualification from public office or incapacity to contract with public administration.

  • Mandatory confiscation of the profits from the crime
  • Application of accessory penalties
  • Deterrent function of confiscation

Conclusions

The ruling of the Court of Cassation n. 36329/2024 represents an important step forward in the fight against tax evasion, highlighting the need for the rigorous application of confiscation and accessory penalties. This approach not only contributes to greater social justice but also helps to strengthen citizens' trust in institutions. It is essential for jurists and taxpayers to understand the importance of these measures within the context of a criminal justice system that must be increasingly effective and just.