Beginning in 1982, the Legislature proceeded to thoroughly reform the entire criminal regulatory system governing taxation. In fact, the current criminal-tax system has been redesigned over the past four decades through four different regulatory interventions: Law No. 516/1982; Legislative Decree No. 74/2000; Legislative Decree No. 158/2015; and, finally, Legislative Decree No. 124/2019 converted into Law No. 157/2019. Law No.516/1982, known as "handcuffs evaders" insofar as it aimed to tighten the criminal-tax system, provided for the criminalization of conduct prodromal to evasion and even merely formal violations, anticipating the criminal protection of the legal assets involved. With the subsequent D.Lgs.n.74/2000, the Legislature preferred to abandon the system of anticipatory protection, in deference to the principle of offensiveness proper to criminal law, placing the annual declaration at the center of the punitive response, understood as the act that realizes the objective and definitive prerequisite of evasion. In this way, an attempt was made to reduce the number of criminal cases and give order to the criminal-tax system while trying, at the same time, to create a system consistent with the general principles proper to criminal law. Through Legislative Decree No. 158/2015, the Legislature further rationalized the criminal-tax system through a twofold intervention, which involved not only the penalty plan, but also the collection procedures. Under the criminal aspect, which is the one of most interest here, the Legislature has provided for the decriminalization of some offenses by raising the thresholds of punishability. It also provided for limiting the area of the criminally relevant by affecting the definitions in order to distinguish fraudulent conduct, simulators or aimed at creating and using false documentation, from conduct without the connotations of fraudulence. Proceeding in a partial counter-trend, the 2019 Legislature instead felt the need to crack down more rigidly on evasive conduct so much so that, through the new regulatory intervention, it took steps to lower the thresholds of criminal relevance and strengthen the precautionary tools that can be used. The purpose of this volume is to analyze the tax system, starting with Legislative Decree No. 74/2000 and then focusing on the changes introduced by the legislature in 2015 and 2019, while simultaneously providing a brief but exhaustive discipline of the cases under discussion, accompanied by the most recent case law, which is useful for the purposes of tacking the defense against tax evasion charges. Indeed, the text not only provides an overview of the criminal-tax cases, but also exposes summary schemes inherent in procedural profiles, which stand as valuable tools for the easy identification of the rules and institutions that may be relevant at the preliminary investigation stage.