Tax law in Italy
A ruling has been made by the Italian Constitutional Court on the implementation of the principle of ne bis in idem, which prohibits the prosecution of a person twice for the same crime, and its effects on criminal-tax matters are yet to be seen.
The Italian Constitutional Court has made a recent decision, No. 149 of 10 May 2022, which declares the unconstitutionality of Article 649 of the criminal procedure code. This is when it does not allow for a judge to acquit or enter a non-suit for a person accused of a crime under Article 171-ter of Law No. 633/1941 (copyright protection) in cases where the person has already undergone an administrative procedure for the corresponding administrative offense under Article 174-bis of the same law. This principle established by the Constitutional Court is a new one and may have significant implications in the context of criminal-tax matters, as it addresses the overlap and coordination challenges between administrative and criminal proceedings, as well as the concerns and burdens for taxpayers.
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