Criminal prescription: an analysis of judgment no. 36475 of 2024

Judgment no. 36475 of October 1, 2024, by the Court of Cassation represents an important step forward in understanding criminal prescription, particularly for tax crimes. The Court annulled the judgment of the Court of Appeal of Ancona, confirming the extinction of the crime due to prescription. This article aims to analyze the salient points of the decision, providing a clear interpretation of the legal implications.

The case of A.A. and the conviction for tax crimes

A.A. had been convicted of the crime under art. 11 of Legislative Decree no. 74 of 2000, for having simulated the sale of a property in order to remove assets from tax payment. The Court of Appeal had confirmed the conviction, but the appeal to the Court of Cassation highlighted the issue of the crime's prescription.

The Court of Cassation established that, at the time of the appealed judgment, the charged crime had expired, annulling the judgment without referral.

Prescription and its meaning

According to the Italian Criminal Code, prescription is a legal institution that determines the extinction of a crime after a certain period of time, in the absence of interrupting acts. In the case in question, the judges calculated the prescription period based on the defendant's recidivism, establishing that the crime had already expired by the date of the appeal judgment.

• The ordinary prescription period for tax crimes is 6 years.
• In the presence of recidivism, the term can be extended up to 9 years.
• Prescription also applies in the absence of objections from the Public Prosecutor's Office.

Consequences of the decision

The decision of the Court of Cassation led to the annulment of the conviction and the revocation of the confiscation of the property, emphasizing the importance of respecting prescription periods. The Court clarified that confiscation in lieu, i.e., the confiscation of assets of a value corresponding to the illicit profit, cannot be applied retroactively to acts committed before the entry into force of the regulations governing it.

Conclusions

Judgment no. 36475 of 2024 represents an important clarification on the issue of prescription for tax crimes and on the application of confiscation measures. It highlights the need for correct management of prescription periods and sheds light on the legal challenges that can arise in tax matters. For legal professionals, it is essential to take these jurisprudential developments into account for adequate advice to their clients.