Judgment No. 17015 of 2022: Active Remorse and Tax Crimes
The judgment No. 17015 of December 21, 2022, filed on April 21, 2023, by the Court of Cassation, addresses a crucial issue in the field of tax criminal law. It clarifies the applicability of the mitigating circumstance of active remorse, provided for in Article 62, first paragraph, no. 6 of the Penal Code, to tax crimes, specifying the reasons for its exclusion in such cases.
The Issue of Active Remorse
The Court of Cassation established that the mitigating circumstance of active remorse cannot be applied to the crimes provided for by Legislative Decree No. 74 of March 10, 2000. This is because, according to the judges, active remorse refers solely to situations where consequences that cannot be identified as economic damage or non-economic damage are eliminated or mitigated.
Mitigating circumstance of active remorse referred to in art. 62 no. 6, penal code - Applicability to tax crimes - Exclusion - Reasons. In the matter of tax crimes, the mitigating circumstance of active remorse referred to in art. 62, first paragraph, no. 6, second part, penal code, as it relates solely to the elimination or mitigation of consequences that cannot be identified as economically compensable property or non-property damage, is not applicable to the crimes provided for by Legislative Decree of March 10, 2000, no. 74, in which the "compensation for damage" caused to the Treasury constitutes an autonomous fact, specifically provided for by arts. 13, 13-bis and 14 of the cited decree, as a cause of non-punishability or mitigating circumstance, if it occurs in the ways, forms, and times indicated in the specified provisions.
The Implications of the Judgment
This judgment highlights the importance of distinguishing between different categories of crimes and their related mitigation measures. In fact, in tax crimes, compensation for damage to the Treasury plays a central role, constituting an autonomous cause of non-punishability or a mitigating circumstance. The provisions of articles 13, 13-bis, and 14 of Legislative Decree No. 74/2000 explicitly regulate the methods and timing for compensation, further differentiating these crimes from the general ones provided for by the Penal Code.
Final Considerations
In conclusion, the judgment No. 17015 of 2022 by the Court of Cassation represents an important step in defining the regulation of tax crimes. It clarifies that, although active remorse may constitute an option to mitigate the consequences of certain crimes, it cannot be invoked in tax matters unless the specific regime provided by law is followed. This implies greater attention for taxpayers and professionals in the sector to the current regulations and the methods of compensation in the event of tax violations.
