Taxation of proceeds from illegal activities: commentary on Ordinance no. 307 of 2025.
Let’s analyze Ordinance No. 307 of 2025, which clarifies the taxation methods for proceeds from illegal activities according to Italian law, with a focus on the tax period and allocation criteria.
Commentary on Judgment No. 44311 of 2024: Tax Crimes and Declaration Obligation
Analysis of the recent ruling on the configurability of the crime of false declaration in relation to the proceeds from illegal activities and tax reporting obligations.