Il reato di indebita compensazione ex art. 10-quater del D. lgs. n. 74/2000

The analysis deals with the discipline provided by Article 10-quater, legislative decree No 74/2000 (disallowed compensation). The essential features of this offence are examined in detail – with specific attention to general principles of Criminal law as applied to tax violations – such as: the protected legal right, the identity of the offender, the behaviour, the subjective element; in particular, the change made by the legislative decree No 158/2015, implementing delegation No 23/2014, is taken into consideration as well. The applicability of the case to all compensatory debts pursuant to art. 17, decree No 241/1997, and the notions/definitions of “non existent credit” and “credit not due” concerning two different infringements, are also the subject of this study.