Tax Assessment and Doubling of Terms: Commentary on Ordinance No. 600 of 2025

The recent Ordinance No. 600 of January 10, 2025, from the Court of Cassation, presided over by P. D. M. and drafted by G. T., provides an important interpretation regarding the doubling of terms in tax assessment matters. In particular, the ruling clarifies that the doubling of terms applies even in the absence of a formal criminal complaint, if there are elements that entail the obligation to report under Article 331 of the Code of Criminal Procedure.

The Regulatory and Jurisprudential Context

According to Article 331 of the Italian Code of Criminal Procedure, the obligation to report arises when facts emerge that could constitute a crime. The Ordinance in question establishes that, in the case of tax assessments, the mere existence of such facts is sufficient to activate the provision for the doubling of terms, without the necessity for a concrete criminal action to be initiated.

  • Doubling of terms: applies in the presence of reportable facts.
  • Obligation to report: does not require the actual initiation of a criminal action.
  • Effects of acquittal: the doubling remains valid even if the criminal action is not pursued.

Analysis of the Ruling's Maxim

Statute of limitations - Doubling - Conditions - Obligation to report - Sufficiency. In terms of tax assessment, the doubling of terms, under the current text ratione temporis, follows from the mere detection of facts that entail the obligation to report under Article 331 of the Code of Criminal Procedure, regardless of the actual submission of the complaint, the start of criminal action, and the criminal assessment of the crime, even if the criminal action is not pursued or a decision of acquittal, absolution, or conviction has occurred.

This maxim clearly highlights that the substance of the facts is what matters and not the procedural formalities. This is a crucial point, as it establishes that any omission of a criminal action does not prejudice the right of the financial administration to proceed with the tax assessment.

Conclusions

Ordinance No. 600 of 2025 represents an important step forward in clarifying the rules concerning tax assessment. The ruling emphasizes that the doubling of terms is not an option dependent on the goodwill of the administration, but rather a right that arises from the presence of criminal offenses, even in the absence of concrete criminal actions. This interpretation offers greater certainty to operators in the sector, as it precisely delineates the boundaries of tax action in relation to criminal legislation.

Bianucci Law Firm