LE INTERRELAZIONI NEL SISTEMA DEL ‘DOPPIO BINARIO’ TRIBUTARIO E PENALE
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.
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