News on false, omitted and fraudulent declarations, as well as false invoices and destruction of accounting documents. There is just not the Berlusconi-saving rule in the legislative decree preliminarily approved by the Government last Christmas Eve. The provision fits into the context of the fiscal delegation and concerns the definition of the abuse of law and the reorganization of tax crimes, but it is known almost exclusively for the disputed article 19, which provides for the non-punishment of those who have evaded up to 3% of the declared income. The provision would have extinguished the four-year prison sentence for tax fraud (of which three were pardoned) imposed on the leader of Forza Italia in the context of the Mediaset TV rights trial. Furthermore, Berlusconi would have seen the ineligibility for 6 years canceled under the Severino law.
According to the latest rumors, in order not to grant the Cavaliere safe-conduct, the Government may be thinking of lowering the limit of non-punishment from 3 to 1,5-1,8%. "We will not give anyone discounts", assured Prime Minister Matteo Renzi, guaranteeing that "all the delegated decrees will be discussed in the Council of Ministers on February 20", before being sent to the parliamentary commissions, called to express an opinion. To avoid uncomfortable and untimely disputes between the government and the opposition, therefore, the discussion will only take place after the election of the new Head of State and will probably require the extension of the time horizon of the delegation, which expires in March.
Here are the other main measures contained in the text that obtained the preliminary go-ahead from the CDM on 24 December.
- Unfaithful statement. The threshold of punishment is raised from 50 to 150 euros for each tax evaded. Furthermore, for the crime to be prosecuted, the total of the assets evaded must exceed 10% of the total sum of the assets or in any case be greater than three million euros.
- Omitted declaration. Also in this case the sanctions become more severe (the range of imprisonment rises from 1-3 years to 18 months-4 years), but the punishment threshold rises from 30 to 50 euros. The crime does not even occur in three other cases: presentation with a maximum delay of 90 days, failure to subscribe or use of the wrong model.
- Fraudulent declaration “by other artifices”. Imprisonment from one to six years is foreseen, but the criminal offense is committed only if at least one of the following three conditions is met: the evasion exceeds 30 euros for each tax; the total of the assets evaded exceeds 5% of the declared assets; the total assets evaded exceed one and a half million euros.
- Issue or release of false invoices. For the offense to take place, the decree introduces a minimum threshold of one thousand euros.
- Destruction of accounting documents. Sanctions are harsher: imprisonment, which was previously from 6 months to 5 years, becomes from 18 months to 6 years.
- Confiscation of assets. Provision for judicial custody in the event of conviction for tax crimes indicated by Legislative Decree 74/2000. The confiscation will concern the assets that represent the profit or the price of the crimes, but in the event that the operation is not possible (for example if the properties are attributable to persons unrelated to the crimes) the State will take recourse on the other assets of the convict.
