Il sistema sanzionatorio in materia tributaria: principi e limiti nella prospettiva dei diritti del contribuente.Parte II. La prospettiva italiana

The Italian tax sanctioning system, based on a marked punitive concept, is characterized by the effectiveness of certain principles of criminal law. The legislator's choice to responds to the need to restore to tax sanctions the natural afflictive and intimidating functions, proper of all punitive measures, while safeguarding compliance with the guarantees recognized, in shared criminal law, to the subject who, having harmed or even only endangered the protected legal good, must suffer the sanctioning consequence. However, from the examination of the current legislation it emerges that the aim of ensuring a fair punitive consequence is not always consistently pursued, due to the numerous exceptions to those penal principles that are perhaps too strongly emphasized. The essay examines certain inconsistencies found in the regulatory provisions regulating the principles of personality of the penalty, legality, imputability and non-transferability of the sanction to the heirs, as well as the procedure for applying the punitive measure and its execution.