{"id":26798,"date":"2011-07-28T22:00:00","date_gmt":"2011-07-28T20:00:00","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/constitutional-court-sentence-no-247-2011-2\/"},"modified":"2026-02-13T11:23:00","modified_gmt":"2026-02-13T10:23:00","slug":"constitutional-court-sentence-no-247-2011-2","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/fr\/news\/constitutional-court-sentence-no-247-2011-2\/","title":{"rendered":"Constitutional Court: sentence no. 247\/2011"},"content":{"rendered":"\n<div style=\"text-align: justify\"><span style=\"font-size: 9pt\">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.<\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[168,175,198],"tags":[],"class_list":["post-26798","post","type-post","status-publish","format-standard","hentry","category-case-law","category-insights","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Constitutional Court: sentence no. 247\/2011 - De Luca &amp; Partners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/26798\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Constitutional Court: sentence no. 247\/2011 - De Luca &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"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 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.delucapartners.it\/fr\/news\/constitutional-court-sentence-no-247-2011-2\/\" \/>\n<meta property=\"og:site_name\" content=\"De Luca &amp; Partners\" \/>\n<meta property=\"article:published_time\" content=\"2011-07-28T20:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-13T10:23:00+00:00\" \/>\n<meta name=\"author\" content=\"Melismelis\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Melismelis\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/constitutional-court-sentence-no-247-2011-2\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/constitutional-court-sentence-no-247-2011-2\\\/\"},\"author\":{\"name\":\"Melismelis\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#\\\/schema\\\/person\\\/00d0832a12e3889dce887a31e29d65f8\"},\"headline\":\"Constitutional Court: sentence no. 247\\\/2011\",\"datePublished\":\"2011-07-28T20:00:00+00:00\",\"dateModified\":\"2026-02-13T10:23:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/constitutional-court-sentence-no-247-2011-2\\\/\"},\"wordCount\":85,\"publisher\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"articleSection\":[\"Case Law\",\"Insights\",\"News\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/constitutional-court-sentence-no-247-2011-2\\\/\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/constitutional-court-sentence-no-247-2011-2\\\/\",\"name\":\"Constitutional Court: sentence no. 247\\\/2011 - De Luca &amp; Partners\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#website\"},\"datePublished\":\"2011-07-28T20:00:00+00:00\",\"dateModified\":\"2026-02-13T10:23:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/constitutional-court-sentence-no-247-2011-2\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/constitutional-court-sentence-no-247-2011-2\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/constitutional-court-sentence-no-247-2011-2\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Constitutional Court: sentence no. 247\\\/2011\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/\",\"name\":\"De Luca & Partners\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\",\"name\":\"De Luca & Partners\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/De-Luca-Partners.png\",\"contentUrl\":\"https:\\\/\\\/www.delucapartners.it\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/De-Luca-Partners.png\",\"width\":600,\"height\":56,\"caption\":\"De Luca & Partners\"},\"image\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#\\\/schema\\\/person\\\/00d0832a12e3889dce887a31e29d65f8\",\"name\":\"Melismelis\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g\",\"caption\":\"Melismelis\"},\"sameAs\":[\"https:\\\/\\\/www.delucapartners.it\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Constitutional Court: sentence no. 247\/2011 - De Luca &amp; Partners","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/26798\/","og_locale":"fr_FR","og_type":"article","og_title":"Constitutional Court: sentence no. 247\/2011 - De Luca &amp; Partners","og_description":"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 [&hellip;]","og_url":"https:\/\/www.delucapartners.it\/fr\/news\/constitutional-court-sentence-no-247-2011-2\/","og_site_name":"De Luca &amp; Partners","article_published_time":"2011-07-28T20:00:00+00:00","article_modified_time":"2026-02-13T10:23:00+00:00","author":"Melismelis","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Melismelis"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.delucapartners.it\/fr\/news\/constitutional-court-sentence-no-247-2011-2\/#article","isPartOf":{"@id":"https:\/\/www.delucapartners.it\/fr\/news\/constitutional-court-sentence-no-247-2011-2\/"},"author":{"name":"Melismelis","@id":"https:\/\/www.delucapartners.it\/fr\/#\/schema\/person\/00d0832a12e3889dce887a31e29d65f8"},"headline":"Constitutional Court: sentence no. 247\/2011","datePublished":"2011-07-28T20:00:00+00:00","dateModified":"2026-02-13T10:23:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.delucapartners.it\/fr\/news\/constitutional-court-sentence-no-247-2011-2\/"},"wordCount":85,"publisher":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"articleSection":["Case Law","Insights","News"],"inLanguage":"fr-FR"},{"@type":"WebPage","@id":"https:\/\/www.delucapartners.it\/fr\/news\/constitutional-court-sentence-no-247-2011-2\/","url":"https:\/\/www.delucapartners.it\/fr\/news\/constitutional-court-sentence-no-247-2011-2\/","name":"Constitutional Court: sentence no. 247\/2011 - De Luca &amp; Partners","isPartOf":{"@id":"https:\/\/www.delucapartners.it\/fr\/#website"},"datePublished":"2011-07-28T20:00:00+00:00","dateModified":"2026-02-13T10:23:00+00:00","breadcrumb":{"@id":"https:\/\/www.delucapartners.it\/fr\/news\/constitutional-court-sentence-no-247-2011-2\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.delucapartners.it\/fr\/news\/constitutional-court-sentence-no-247-2011-2\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.delucapartners.it\/fr\/news\/constitutional-court-sentence-no-247-2011-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.delucapartners.it\/fr\/"},{"@type":"ListItem","position":2,"name":"Constitutional Court: sentence no. 247\/2011"}]},{"@type":"WebSite","@id":"https:\/\/www.delucapartners.it\/fr\/#website","url":"https:\/\/www.delucapartners.it\/fr\/","name":"De Luca & Partners","description":"","publisher":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.delucapartners.it\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/www.delucapartners.it\/fr\/#organization","name":"De Luca & Partners","url":"https:\/\/www.delucapartners.it\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.delucapartners.it\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/www.delucapartners.it\/wp-content\/uploads\/2026\/01\/De-Luca-Partners.png","contentUrl":"https:\/\/www.delucapartners.it\/wp-content\/uploads\/2026\/01\/De-Luca-Partners.png","width":600,"height":56,"caption":"De Luca & Partners"},"image":{"@id":"https:\/\/www.delucapartners.it\/fr\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.delucapartners.it\/fr\/#\/schema\/person\/00d0832a12e3889dce887a31e29d65f8","name":"Melismelis","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/secure.gravatar.com\/avatar\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g","caption":"Melismelis"},"sameAs":["https:\/\/www.delucapartners.it"]}]}},"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/26798","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/comments?post=26798"}],"version-history":[{"count":1,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/26798\/revisions"}],"predecessor-version":[{"id":26799,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/26798\/revisions\/26799"}],"wp:attachment":[{"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/media?parent=26798"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/categories?post=26798"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/tags?post=26798"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}