Comment on Judgment No. 17214 of 2023: Tax Crimes and Determination of Evaded Tax
The judgment No. 17214 of March 14, 2023, by the Court of Cassation offers an important reflection on tax crimes, particularly regarding the method of determining the evaded tax. In this article, we will examine the key points of this decision, highlighting the criteria adopted by the judges and the implications for taxpayers and legal professionals.
Criteria for Determining Evaded Tax
The Court, in its decision, reiterates that to calculate the evaded tax, the judge must follow specific assessment criteria provided by tax legislation. However, it is essential to note that criminal assessment has limitations compared to administrative assessment, due to the different purpose it entails.
Tax crimes - Determination of evaded tax - Criteria - Deduction of related costs - Possibility - Limits - Case law. In the context of tax crimes, the judge, to determine the amount of evaded tax, is required to carry out a verification that, while it cannot overlook the assessment criteria of the taxable amount established by tax legislation, suffers from limitations arising from the different purpose of criminal assessment and the rules governing it. Thus, in cases where revenues not reported in mandatory tax declarations are identified based not on presumptions but on precise documentary evidence, such as recorded revenues in accounting or bank account statements, the corresponding costs can only be recognized in the presence of factual allegations from which certainty or, in any case, reasonable doubt about their existence can be inferred. (Case relating to the crime of failure to submit tax declarations, in which the tax due was quantified based on revenues recorded in accounting and, to a modest extent, on incoming bank transfers attributable to the business).
The Role of Documentation
A crucial aspect highlighted by the judgment concerns the importance of having solid documentation. The Court emphasizes that undeclared revenues must be supported by concrete documentary evidence, such as recorded income. Therefore, taxpayers must pay particular attention to the accurate recording of operations to avoid issues related to the assessment of their tax position.
- Accurate recording of income and expenses
- Preservation of tax documentation
- Attention to deadlines for submitting tax declarations
Conclusions
Judgment No. 17214 of 2023 represents an important reference point in jurisprudence regarding tax crimes. It clarifies the necessity for rigorous and documented assessment, highlighting how the criteria for criminal assessment differ from those of administrative assessment. For professionals in the field, it is essential to keep these guidelines in mind to correctly advise their clients and ensure tax management in compliance with current regulations.
