DLP Insights

Constitutional Court: sentence no. 247/2011

Categories: DLP Insights, Case Law

29 Jul 2011
The law which states the doubling of the terms for the expiration of the tax assessment action within tributary crime is in compliance with the Italian Constitution, even if the statement of the crime was pointed out when the ordinary terms were already expired. Moreover, the judgment regarding the neutrality of the administration or the spurious and instrumental use of the law in order to unlawfully benefit from a wider term of statement is within the jurisdiction of the tributary judge.

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