{"id":3774,"date":"2022-05-16T14:11:59","date_gmt":"2022-05-16T12:11:59","guid":{"rendered":"https:\/\/playground.cristianocosta.it\/?post_type=product&#038;p=3774"},"modified":"2025-04-22T11:42:21","modified_gmt":"2025-04-22T09:42:21","slug":"dichiarazioni-fiscali-e-reati","status":"publish","type":"product","link":"https:\/\/www.dipaola.it\/en\/product\/dichiarazioni-fiscali-e-reati\/","title":{"rendered":"Tax returns and crimes"},"content":{"rendered":"<div>\n<p>In this paper, the author offers a discussion of the criminal tax offenses in the area of declaration, regulated in Articles 2, 3, 4 and 5 of Chapter I, Title II of Legislative Decree No. 74\/2000 and relating respectively to fraudulent declaration by use of invoices or other documents for non-existent transactions, fraudulent declaration by other artifices, unfaithful declaration and the hypothesis of omitted declaration. These are the most serious offenses, as the declaration represents the moment at which the objective and definitive assumption of tax evasion is realized on the taxpayer's side. Therefore, the insidious conduct of the taxpayer who alters the contents of the declaration, manipulates accounting records or even intentionally fails to fulfill the declaratory obligation is colored with a reprehensible character such as to warrant special attention from the legislature. Through a fascinating interweaving of criminal and tax notions, the objective and subjective constituent elements of the offenses in question will be examined, highlighting the ambiguities of a regulatory text that is sometimes difficult to understand and that has given rise to numerous doctrinal and jurisprudential contrasts, contrasts that have not yet subsided, although more than a decade has passed since the criminal-tax reform.<\/p>\n<\/div>\n<dl class=\"fields-container\">\n<dd class=\"field-entry autore dato-pubblicazioni\"><span class=\"field-label\">Author:\u00a0<\/span><span class=\"field-value\">Nunzio Santi Di Paola<\/span><\/dd>\n<dd class=\"field-entry anno-di-pubblicazione dato-pubblicazioni\"><span class=\"field-label\">Year of publication:\u00a0<\/span><span class=\"field-value\">2011<\/span><\/dd>\n<dd class=\"field-entry casa-editrice dato-pubblicazioni\"><span class=\"field-label\">Publishing house:\u00a0<\/span><span class=\"field-value\">Giuffr\u00e8 Publisher<\/span><\/dd>\n<dd class=\"field-entry pagine dato-pubblicazioni\"><span class=\"field-label\">Pages:\u00a0<\/span><span class=\"field-value\">98<\/span><\/dd>\n<\/dl>","protected":false},"excerpt":{"rendered":"<div>\n<p>In this paper, the author offers a discussion of the criminal tax offenses in the area of declaration, regulated in Articles 2, 3, 4 and 5 of Chapter I, Title II of Legislative Decree No. 74\/2000 and relating respectively to fraudulent declaration by use of invoices or other documents for non-existent transactions, fraudulent declaration by other artifices, unfaithful declaration and the hypothesis of omitted declaration. These are the most serious offenses, as the declaration represents the moment at which the objective and definitive assumption of tax evasion is realized on the taxpayer's side. Therefore, the insidious conduct of the taxpayer who alters the contents of the declaration, manipulates accounting records or even intentionally fails to fulfill the declaratory obligation is colored with a reprehensible character such as to warrant special attention from the legislature. Through a fascinating interweaving of criminal and tax notions, the objective and subjective constituent elements of the offenses in question will be examined, highlighting the ambiguities of a regulatory text that is sometimes difficult to understand and that has given rise to numerous doctrinal and jurisprudential contrasts, contrasts that have not yet subsided, although more than a decade has passed since the criminal-tax reform.<\/p>\n<\/div>\n<dl class=\"fields-container\">\n<dd class=\"field-entry autore dato-pubblicazioni\"><span class=\"field-label\">Author:\u00a0<\/span><span class=\"field-value\">Nunzio Santi Di Paola<\/span><\/dd>\n<dd class=\"field-entry anno-di-pubblicazione dato-pubblicazioni\"><span class=\"field-label\">Year of publication:\u00a0<\/span><span class=\"field-value\">2011<\/span><\/dd>\n<dd class=\"field-entry casa-editrice dato-pubblicazioni\"><span class=\"field-label\">Publishing house:\u00a0<\/span><span class=\"field-value\">Giuffr\u00e8 Publisher<\/span><\/dd>\n<dd class=\"field-entry pagine dato-pubblicazioni\"><span class=\"field-label\">Pages:\u00a0<\/span><span class=\"field-value\">98<\/span><\/dd>\n<\/dl>","protected":false},"featured_media":3775,"template":"","meta":[],"product_brand":[],"product_cat":[84,85],"product_tag":[],"class_list":["post-3774","product","type-product","status-publish","has-post-thumbnail","product_cat-pubblicazioni","product_cat-pubblicazioni-avvocato-nunzio-santi-di-paola","first","instock","shipping-taxable","product-type-simple"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Dichiarazioni fiscali e reati - Di Paola &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.dipaola.it\/en\/product\/dichiarazioni-fiscali-e-reati\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dichiarazioni fiscali e reati - Di Paola &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"Nel presente lavoro, l&#039;Autore propone una trattazione dei reati penali tributari in materia di dichiarazione, disciplinati negli articoli 2, 3, 4 e 5 del Capo I, Titolo II del decreto legislativo n. 74\/2000 e relativi rispettivamente alla dichiarazione fraudolenta mediante uso di fatture o altri documenti per operazioni inesistenti, alla dichiarazione fraudolenta mediante altri artifici, alla dichiarazione infedele e all\u00bfipotesi di omessa dichiarazione. Si tratta delle fattispecie di reato pi\u00f9 gravi, in quanto la dichiarazione rappresenta il momento nel quale si realizza, dal lato del contribuente, il presupposto obiettivo e definitivo dell&#039;evasione dell&#039;imposta. Pertanto, la condotta insidiosa del contribuente che altera il contenuto della dichiarazione, che manipola la documentazione contabile o che addirittura intenzionalmente omette di adempiere l\u00bfobbligo dichiarativo si colora di un carattere riprovevole tale da giustificare una particolare attenzione del legislatore. Tramite un affascinante intreccio di nozioni di natura penale e tributaria, verranno esaminati gli elementi costitutivi oggettivi e soggettivi dei reati in questione, mettendo in luce le ambiguit\u00e0 di un testo normativo talvolta di difficile comprensione che ha dato adito a numerosi contrasti dottrinali e giurisprudenziali, contrasti non ancora sopiti, sebbene siano trascorsi pi\u00f9 di dieci anni dalla riforma penale-tributaria.     Autore:\u00a0Nunzio Santi Di Paola  Anno di pubblicazione:\u00a02011  Casa editrice:\u00a0Giuffr\u00e8 Editore  Pagine:\u00a098\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.dipaola.it\/en\/product\/dichiarazioni-fiscali-e-reati\/\" \/>\n<meta property=\"og:site_name\" content=\"Di Paola &amp; Partners\" \/>\n<meta property=\"article:modified_time\" content=\"2025-04-22T09:42:21+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.dipaola.it\/wp-content\/uploads\/2025\/04\/9788814162602_0_536_0_75.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"500\" \/>\n\t<meta property=\"og:image:height\" content=\"699\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.dipaola.it\\\/prodotto\\\/dichiarazioni-fiscali-e-reati\\\/\",\"url\":\"https:\\\/\\\/www.dipaola.it\\\/prodotto\\\/dichiarazioni-fiscali-e-reati\\\/\",\"name\":\"Dichiarazioni fiscali e reati - Di Paola &amp; Partners\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.dipaola.it\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.dipaola.it\\\/prodotto\\\/dichiarazioni-fiscali-e-reati\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.dipaola.it\\\/prodotto\\\/dichiarazioni-fiscali-e-reati\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.dipaola.it\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/9788814162602_0_536_0_75.jpg\",\"datePublished\":\"2022-05-16T12:11:59+00:00\",\"dateModified\":\"2025-04-22T09:42:21+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.dipaola.it\\\/prodotto\\\/dichiarazioni-fiscali-e-reati\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.dipaola.it\\\/prodotto\\\/dichiarazioni-fiscali-e-reati\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.dipaola.it\\\/prodotto\\\/dichiarazioni-fiscali-e-reati\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.dipaola.it\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/9788814162602_0_536_0_75.jpg\",\"contentUrl\":\"https:\\\/\\\/www.dipaola.it\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/9788814162602_0_536_0_75.jpg\",\"width\":500,\"height\":699},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.dipaola.it\\\/prodotto\\\/dichiarazioni-fiscali-e-reati\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.dipaola.it\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Prodotti\",\"item\":\"https:\\\/\\\/www.dipaola.it\\\/shop\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Dichiarazioni fiscali e reati\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.dipaola.it\\\/#website\",\"url\":\"https:\\\/\\\/www.dipaola.it\\\/\",\"name\":\"Studio Legale a Catania\",\"description\":\"Studio Legale\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.dipaola.it\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.dipaola.it\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.dipaola.it\\\/#organization\",\"name\":\"Di Paola & Partners\",\"url\":\"https:\\\/\\\/www.dipaola.it\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.dipaola.it\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.dipaola.it\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/studio-di-paola-logo-.png\",\"contentUrl\":\"https:\\\/\\\/www.dipaola.it\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/studio-di-paola-logo-.png\",\"width\":1582,\"height\":849,\"caption\":\"Di Paola & Partners\"},\"image\":{\"@id\":\"https:\\\/\\\/www.dipaola.it\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Tax returns and crimes - Di Paola &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.dipaola.it\/en\/product\/dichiarazioni-fiscali-e-reati\/","og_locale":"en_US","og_type":"article","og_title":"Dichiarazioni fiscali e reati - Di Paola &amp; Partners","og_description":"Nel presente lavoro, l'Autore propone una trattazione dei reati penali tributari in materia di dichiarazione, disciplinati negli articoli 2, 3, 4 e 5 del Capo I, Titolo II del decreto legislativo n. 74\/2000 e relativi rispettivamente alla dichiarazione fraudolenta mediante uso di fatture o altri documenti per operazioni inesistenti, alla dichiarazione fraudolenta mediante altri artifici, alla dichiarazione infedele e all\u00bfipotesi di omessa dichiarazione. Si tratta delle fattispecie di reato pi\u00f9 gravi, in quanto la dichiarazione rappresenta il momento nel quale si realizza, dal lato del contribuente, il presupposto obiettivo e definitivo dell'evasione dell'imposta. Pertanto, la condotta insidiosa del contribuente che altera il contenuto della dichiarazione, che manipola la documentazione contabile o che addirittura intenzionalmente omette di adempiere l\u00bfobbligo dichiarativo si colora di un carattere riprovevole tale da giustificare una particolare attenzione del legislatore. Tramite un affascinante intreccio di nozioni di natura penale e tributaria, verranno esaminati gli elementi costitutivi oggettivi e soggettivi dei reati in questione, mettendo in luce le ambiguit\u00e0 di un testo normativo talvolta di difficile comprensione che ha dato adito a numerosi contrasti dottrinali e giurisprudenziali, contrasti non ancora sopiti, sebbene siano trascorsi pi\u00f9 di dieci anni dalla riforma penale-tributaria.     Autore:\u00a0Nunzio Santi Di Paola  Anno di pubblicazione:\u00a02011  Casa editrice:\u00a0Giuffr\u00e8 Editore  Pagine:\u00a098","og_url":"https:\/\/www.dipaola.it\/en\/product\/dichiarazioni-fiscali-e-reati\/","og_site_name":"Di Paola &amp; Partners","article_modified_time":"2025-04-22T09:42:21+00:00","og_image":[{"width":500,"height":699,"url":"https:\/\/www.dipaola.it\/wp-content\/uploads\/2025\/04\/9788814162602_0_536_0_75.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.dipaola.it\/prodotto\/dichiarazioni-fiscali-e-reati\/","url":"https:\/\/www.dipaola.it\/prodotto\/dichiarazioni-fiscali-e-reati\/","name":"Tax returns and crimes - Di Paola &amp; Partners","isPartOf":{"@id":"https:\/\/www.dipaola.it\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.dipaola.it\/prodotto\/dichiarazioni-fiscali-e-reati\/#primaryimage"},"image":{"@id":"https:\/\/www.dipaola.it\/prodotto\/dichiarazioni-fiscali-e-reati\/#primaryimage"},"thumbnailUrl":"https:\/\/www.dipaola.it\/wp-content\/uploads\/2025\/04\/9788814162602_0_536_0_75.jpg","datePublished":"2022-05-16T12:11:59+00:00","dateModified":"2025-04-22T09:42:21+00:00","breadcrumb":{"@id":"https:\/\/www.dipaola.it\/prodotto\/dichiarazioni-fiscali-e-reati\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.dipaola.it\/prodotto\/dichiarazioni-fiscali-e-reati\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.dipaola.it\/prodotto\/dichiarazioni-fiscali-e-reati\/#primaryimage","url":"https:\/\/www.dipaola.it\/wp-content\/uploads\/2025\/04\/9788814162602_0_536_0_75.jpg","contentUrl":"https:\/\/www.dipaola.it\/wp-content\/uploads\/2025\/04\/9788814162602_0_536_0_75.jpg","width":500,"height":699},{"@type":"BreadcrumbList","@id":"https:\/\/www.dipaola.it\/prodotto\/dichiarazioni-fiscali-e-reati\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.dipaola.it\/"},{"@type":"ListItem","position":2,"name":"Prodotti","item":"https:\/\/www.dipaola.it\/shop\/"},{"@type":"ListItem","position":3,"name":"Dichiarazioni fiscali e reati"}]},{"@type":"WebSite","@id":"https:\/\/www.dipaola.it\/#website","url":"https:\/\/www.dipaola.it\/","name":"Law Firm in Catania","description":"Law Firm","publisher":{"@id":"https:\/\/www.dipaola.it\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.dipaola.it\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.dipaola.it\/#organization","name":"Di Paola &amp; Partners","url":"https:\/\/www.dipaola.it\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.dipaola.it\/#\/schema\/logo\/image\/","url":"https:\/\/www.dipaola.it\/wp-content\/uploads\/2025\/04\/studio-di-paola-logo-.png","contentUrl":"https:\/\/www.dipaola.it\/wp-content\/uploads\/2025\/04\/studio-di-paola-logo-.png","width":1582,"height":849,"caption":"Di Paola & Partners"},"image":{"@id":"https:\/\/www.dipaola.it\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/www.dipaola.it\/en\/wp-json\/wp\/v2\/product\/3774","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dipaola.it\/en\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/www.dipaola.it\/en\/wp-json\/wp\/v2\/types\/product"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dipaola.it\/en\/wp-json\/wp\/v2\/media\/3775"}],"wp:attachment":[{"href":"https:\/\/www.dipaola.it\/en\/wp-json\/wp\/v2\/media?parent=3774"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/www.dipaola.it\/en\/wp-json\/wp\/v2\/product_brand?post=3774"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/www.dipaola.it\/en\/wp-json\/wp\/v2\/product_cat?post=3774"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/www.dipaola.it\/en\/wp-json\/wp\/v2\/product_tag?post=3774"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}