La nuova disciplina dei reati tributari: “luci” ed “ombre” di una riforma appena varata.

The reform of tax offenses, following the laws no. 23/2014 and no. 158/2015, aims to resolve some typical issues of previous system, which showed an inappropriate use of criminal sanction. As a matter of fact the core of reform is a proportionality criterion between criminal sanction and seriousness of behavior, so the sanction is harsher for fraudulent behaviors, and a decriminalization system is provided for behaviors consisting in evaluation criteria, since those behaviors show less social dangerousness. Anyway, the main purpose, link criminal sanction and seriousness of behavior, is not fully followed, because certain offenses, such as VAT non-payment, remain in force, and there is more than a reasonable doubt that the underlying behavior shows such as a social dangerousness, to be rightly linked to criminal sanction. Furthermore, the so called “punishment thresholds” are still in force, not allowing the judge a real appreciation of behaviors social danger degree.