{"id":{"repo_id":"trento","oai_identifier":"oai:iris.unitn.it:11572/479970"},"canonical_url":"https://search.dev.ndltd.org/etd/trento/oai:iris.unitn.it:11572/479970","repository":{"repo_id":"trento","name":"Università degli Studi di Trento","base_url":"https://iris.unitn.it/oai/request"},"display":{"title":"LE INTERRELAZIONI NEL SISTEMA DEL ‘DOPPIO BINARIO’ TRIBUTARIO E PENALE","abstract":"Title: Interrelations in the Tax and Criminal ‘Double Track’ System This PhD thesis investigates the critical issues of the Italian tax sanctions system, characterized by the so-called “double track” (doppio binario) between administrative-tax proceedings and criminal proceedings. Although the legislator asserts the autonomy of the two judgments, the analysis demonstrates the existence of profound and disorganized interrelations that undermine the coherence of the legal system. The research is developed along three fundamental lines. Firstly, it examines the integration of offenses, highlighting how legal institutes such as the non-deductibility of costs related to crimes and the taxation of illicit proceeds transform tax into an improper sanction, creating tension with the principle of ability to pay. Furthermore, the problematic distinction between non-existent and non-due tax credits is explored in depth, exacerbated by recent reforms that have failed to resolve definitional uncertainties. Secondly, the circulation of evidentiary material is analyzed, noting the persistent asymmetry between the two processes and the impact of new regulations on the inadmissibility of evidence acquired in violation of the law (Art. 7-quinquies of the Taxpayers’ Statute) and on the burden of proof (Art. 7, para. 5-bis, Legislative Decree no. 546/1992), which tend to align the guarantee standards of the tax process with those of the criminal process. Finally, the study addresses sanctioning interferences in light of the European ne bis in idem principle and the case law of the ECHR and the CJEU. The analysis criticizes the ineffectiveness of the domestic specialty principle and the difficulty of guaranteeing a “sufficiently close connection in substance and time” between proceedings, posing the risk of disproportionate punitive duplications. The conclusions advocate for overcoming the current fragmentation through a structural reform that restores criminal law to its function as extrema ratio solely for fraudulent conduct and guarantees the uniqueness of factual assessment, in order to ensure legal certainty and respect for the fundamental rights of the taxpayer.","abstract_html":"Title: Interrelations in the Tax and Criminal ‘Double Track’ System This PhD thesis investigates the critical issues of the Italian tax sanctions system, characterized by the so-called “double track” (doppio binario) between administrative-tax proceedings and criminal proceedings. Although the legislator asserts the autonomy of the two judgments, the analysis demonstrates the existence of profound and disorganized interrelations that undermine the coherence of the legal system. The research is developed along three fundamental lines. Firstly, it examines the integration of offenses, highlighting how legal institutes such as the non-deductibility of costs related to crimes and the taxation of illicit proceeds transform tax into an improper sanction, creating tension with the principle of ability to pay. Furthermore, the problematic distinction between non-existent and non-due tax credits is explored in depth, exacerbated by recent reforms that have failed to resolve definitional uncertainties. Secondly, the circulation of evidentiary material is analyzed, noting the persistent asymmetry between the two processes and the impact of new regulations on the inadmissibility of evidence acquired in violation of the law (Art. 7-quinquies of the Taxpayers’ Statute) and on the burden of proof (Art. 7, para. 5-bis, Legislative Decree no. 546/1992), which tend to align the guarantee standards of the tax process with those of the criminal process. Finally, the study addresses sanctioning interferences in light of the European ne bis in idem principle and the case law of the ECHR and the CJEU. The analysis criticizes the ineffectiveness of the domestic specialty principle and the difficulty of guaranteeing a “sufficiently close connection in substance and time” between proceedings, posing the risk of disproportionate punitive duplications. The conclusions advocate for overcoming the current fragmentation through a structural reform that restores criminal law to its function as extrema ratio solely for fraudulent conduct and guarantees the uniqueness of factual assessment, in order to ensure legal certainty and respect for the fundamental rights of the taxpayer.","abstract_has_math":false,"creators":["Magliarisi, Salvatore"],"institution":"Università degli studi di Trento","degree_name":null,"degree_level":null,"degree_discipline":null,"degree_department":null,"school":null,"contributors":["Giovanardi, Andrea","Busetto, Marcello Luigi"],"advisors":[],"committee_chairs":[],"committee_members":[],"year":2026,"date_issued":"2026-03-18","date_published":"2026-03-18","updated_at":"2026-07-24T05:04:22Z","subjects":[],"languages":["ita"],"rights":["info:eu-repo/semantics/embargoedAccess","license:Tutti i diritti riservati (All rights reserved)","license uri:iris.PRI01"],"rights_urls":[],"identifier_entries":[{"key":"dc:identifier","label":"Identifier","values":["http://dx.doi.org/10.15168/11572_479970","10.15168/11572_479970"],"render_values":[{"text":"http://dx.doi.org/10.15168/11572_479970","href":"http://dx.doi.org/10.15168/11572_479970","code":true},{"text":"10.15168/11572_479970","href":"https://doi.org/10.15168/11572_479970","code":true}]}]},"links":{"outbound_url":"https://hdl.handle.net/11572/479970","outbound_label":"Handle","outbound_source":"dc:identifier"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor","label":"Contributor","values":["Magliarisi, Salvatore","Giovanardi, Andrea","Busetto, Marcello Luigi"]},{"key":"dc:creator","label":"Author","values":["Magliarisi, Salvatore"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date","label":"Dc Date","values":["2026-03-18"]},{"key":"dc:publisher","label":"Institution","values":["Università degli studi di Trento","place:TRENTO"]},{"key":"dc:relation","label":"Dc Relation","values":["firstpage:1","lastpage:228","numberofpages:228"]},{"key":"dc:type","label":"Dc Type","values":["info:eu-repo/semantics/doctoralThesis"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language","label":"Dc Language","values":["ita"]},{"key":"dc:rights","label":"Dc Rights","values":["info:eu-repo/semantics/embargoedAccess","license:Tutti i diritti riservati (All rights reserved)","license uri:iris.PRI01"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier","label":"Identifier","values":["https://hdl.handle.net/11572/479970","http://dx.doi.org/10.15168/11572_479970","10.15168/11572_479970"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description","label":"Description","values":["Title: Interrelations in the Tax and Criminal ‘Double Track’ System This PhD thesis investigates the critical issues of the Italian tax sanctions system, characterized by the so-called “double track” (doppio binario) between administrative-tax proceedings and criminal proceedings. Although the legislator asserts the autonomy of the two judgments, the analysis demonstrates the existence of profound and disorganized interrelations that undermine the coherence of the legal system. The research is developed along three fundamental lines. Firstly, it examines the integration of offenses, highlighting how legal institutes such as the non-deductibility of costs related to crimes and the taxation of illicit proceeds transform tax into an improper sanction, creating tension with the principle of ability to pay. Furthermore, the problematic distinction between non-existent and non-due tax credits is explored in depth, exacerbated by recent reforms that have failed to resolve definitional uncertainties. Secondly, the circulation of evidentiary material is analyzed, noting the persistent asymmetry between the two processes and the impact of new regulations on the inadmissibility of evidence acquired in violation of the law (Art. 7-quinquies of the Taxpayers’ Statute) and on the burden of proof (Art. 7, para. 5-bis, Legislative Decree no. 546/1992), which tend to align the guarantee standards of the tax process with those of the criminal process. Finally, the study addresses sanctioning interferences in light of the European ne bis in idem principle and the case law of the ECHR and the CJEU. The analysis criticizes the ineffectiveness of the domestic specialty principle and the difficulty of guaranteeing a “sufficiently close connection in substance and time” between proceedings, posing the risk of disproportionate punitive duplications. The conclusions advocate for overcoming the current fragmentation through a structural reform that restores criminal law to its function as extrema ratio solely for fraudulent conduct and guarantees the uniqueness of factual assessment, in order to ensure legal certainty and respect for the fundamental rights of the taxpayer.","Abstract tesi di dottorato Titolo: Le interrelazioni nel sistema del ‘doppio binario’ tributario e penale La presente tesi di dottorato indaga le criticità del sistema sanzionatorio italiano in materia fiscale, caratterizzato dal cosiddetto “doppio binario” tra procedimento amministrativo-tributario e procedimento penale. Nonostante il legislatore affermi l’autonomia dei due giudizi, l’analisi dimostra l’esistenza di profonde e disorganiche interrelazioni che minano la coerenza dell’ordinamento. La ricerca si sviluppa lungo tre direttrici fondamentali. In primo luogo, si esamina l’integrazione delle fattispecie, evidenziando come istituti quali l’indeducibilità dei costi da reato e la tassazione dei proventi illeciti trasformino il tributo in una sanzione impropria, in tensione con il principio di capacità contributiva. Si approfondisce inoltre la problematica distinzione tra crediti d’imposta inesistenti e non spettanti, aggravata da recenti riforme che non hanno risolto le incertezze definitorie. In secondo luogo, viene analizzata la circolazione del materiale probatorio, rilevando la persistente asimmetria tra i due processi e l’impatto delle nuove norme sull’inutilizzabilità delle prove acquisite in violazione di legge (art. 7-quinquies dello Statuto del contribuente) e sull’onere della prova (art. 7, co. 5-bis, del d.lgs. n. 546/1992), che tendono ad allineare gli standard di garanzia del processo tributario a quelli penali. Infine, lo studio affronta le interferenze sanzionatorie alla luce del principio del ne bis in idem europeo e della giurisprudenza della Corte EDU e della Corte di Giustizia UE. L’analisi critica l’ineffettività del principio di specialità interno e la difficoltà di garantire una “connessione sostanziale e temporale sufficientemente stretta” tra i procedimenti, con il rischio di duplicazioni punitive sproporzionate. Le conclusioni prospettano la necessità di superare l’attuale frammentazione attraverso una riforma strutturale che restituisca al diritto penale la funzione di extrema ratio per le sole condotte fraudolente e garantisca l’unicità dell’accertamento fattuale, al fine di assicurare la certezza del diritto e il rispetto dei diritti fondamentali del contribuente."]},{"key":"dc:title","label":"Title","values":["LE INTERRELAZIONI NEL SISTEMA DEL ‘DOPPIO BINARIO’ TRIBUTARIO E PENALE"]}]}],"canonical_facts":{"dc:contributor":["Magliarisi, Salvatore","Giovanardi, Andrea","Busetto, Marcello Luigi"],"dc:creator":["Magliarisi, Salvatore"],"dc:date":["2026-03-18"],"dc:description":["Title: Interrelations in the Tax and Criminal ‘Double Track’ System This PhD thesis investigates the critical issues of the Italian tax sanctions system, characterized by the so-called “double track” (doppio binario) between administrative-tax proceedings and criminal proceedings. Although the legislator asserts the autonomy of the two judgments, the analysis demonstrates the existence of profound and disorganized interrelations that undermine the coherence of the legal system. The research is developed along three fundamental lines. Firstly, it examines the integration of offenses, highlighting how legal institutes such as the non-deductibility of costs related to crimes and the taxation of illicit proceeds transform tax into an improper sanction, creating tension with the principle of ability to pay. Furthermore, the problematic distinction between non-existent and non-due tax credits is explored in depth, exacerbated by recent reforms that have failed to resolve definitional uncertainties. Secondly, the circulation of evidentiary material is analyzed, noting the persistent asymmetry between the two processes and the impact of new regulations on the inadmissibility of evidence acquired in violation of the law (Art. 7-quinquies of the Taxpayers’ Statute) and on the burden of proof (Art. 7, para. 5-bis, Legislative Decree no. 546/1992), which tend to align the guarantee standards of the tax process with those of the criminal process. Finally, the study addresses sanctioning interferences in light of the European ne bis in idem principle and the case law of the ECHR and the CJEU. The analysis criticizes the ineffectiveness of the domestic specialty principle and the difficulty of guaranteeing a “sufficiently close connection in substance and time” between proceedings, posing the risk of disproportionate punitive duplications. The conclusions advocate for overcoming the current fragmentation through a structural reform that restores criminal law to its function as extrema ratio solely for fraudulent conduct and guarantees the uniqueness of factual assessment, in order to ensure legal certainty and respect for the fundamental rights of the taxpayer.","Abstract tesi di dottorato Titolo: Le interrelazioni nel sistema del ‘doppio binario’ tributario e penale La presente tesi di dottorato indaga le criticità del sistema sanzionatorio italiano in materia fiscale, caratterizzato dal cosiddetto “doppio binario” tra procedimento amministrativo-tributario e procedimento penale. Nonostante il legislatore affermi l’autonomia dei due giudizi, l’analisi dimostra l’esistenza di profonde e disorganiche interrelazioni che minano la coerenza dell’ordinamento. La ricerca si sviluppa lungo tre direttrici fondamentali. In primo luogo, si esamina l’integrazione delle fattispecie, evidenziando come istituti quali l’indeducibilità dei costi da reato e la tassazione dei proventi illeciti trasformino il tributo in una sanzione impropria, in tensione con il principio di capacità contributiva. Si approfondisce inoltre la problematica distinzione tra crediti d’imposta inesistenti e non spettanti, aggravata da recenti riforme che non hanno risolto le incertezze definitorie. In secondo luogo, viene analizzata la circolazione del materiale probatorio, rilevando la persistente asimmetria tra i due processi e l’impatto delle nuove norme sull’inutilizzabilità delle prove acquisite in violazione di legge (art. 7-quinquies dello Statuto del contribuente) e sull’onere della prova (art. 7, co. 5-bis, del d.lgs. n. 546/1992), che tendono ad allineare gli standard di garanzia del processo tributario a quelli penali. Infine, lo studio affronta le interferenze sanzionatorie alla luce del principio del ne bis in idem europeo e della giurisprudenza della Corte EDU e della Corte di Giustizia UE. L’analisi critica l’ineffettività del principio di specialità interno e la difficoltà di garantire una “connessione sostanziale e temporale sufficientemente stretta” tra i procedimenti, con il rischio di duplicazioni punitive sproporzionate. Le conclusioni prospettano la necessità di superare l’attuale frammentazione attraverso una riforma strutturale che restituisca al diritto penale la funzione di extrema ratio per le sole condotte fraudolente e garantisca l’unicità dell’accertamento fattuale, al fine di assicurare la certezza del diritto e il rispetto dei diritti fondamentali del contribuente."],"dc:identifier":["https://hdl.handle.net/11572/479970","http://dx.doi.org/10.15168/11572_479970","10.15168/11572_479970"],"dc:language":["ita"],"dc:publisher":["Università degli studi di Trento","place:TRENTO"],"dc:relation":["firstpage:1","lastpage:228","numberofpages:228"],"dc:rights":["info:eu-repo/semantics/embargoedAccess","license:Tutti i diritti riservati (All rights reserved)","license uri:iris.PRI01"],"dc:title":["LE INTERRELAZIONI NEL SISTEMA DEL ‘DOPPIO BINARIO’ TRIBUTARIO E PENALE"],"dc:type":["info:eu-repo/semantics/doctoralThesis"]},"updated_at":"2026-07-24T05:04:22Z"}