Maneuver of Ferragosto 5 - Tax crimes
The Law Decree n. 138 of 13 August 2011 (hereinafter the "Maneuver for Ferragosto" or "Maneuver"), converted, with amendments, into Law no. 148 of 14 September 2011, made significant changes to the discipline of the tax offenses regime, introduced in 2000 with Legislative Decree 74/2000. This circular is intended to provide a summary of the new criminal sanctions system.
Topics index
- Punishment thresholds
- Fraudulent declaration
- Unfaithful statement
- Omitted declaration
- Hypotheses and extenuating circumstances
- Suspension of the sentence
- Statute of limitations and entry into force