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reati tributari

Language ItalianItalian
Book Paperback
Book reati tributari Gianluca Gambogi
Libristo code: 48863291
Publishers La Tribuna, May 2025
A venticinque anni dall’emanazione del D.Lgs. n. 74/2000, il diritto penale tributario si conferma t... Full description
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51.23 €
100.20  лв
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A venticinque anni dall’emanazione del D.Lgs. n. 74/2000, il diritto penale tributario si conferma terreno in continua evoluzione, oggetto di riforme strutturali e di un rinnovato interesse da parte del legislatore e della giurisprudenza. Questo volume si propone come guida pratica e sistematica alla comprensione delle più recenti modifiche normative – in particolare quelle introdotte dai D.Lgs. n. 87/2024 e n. 173/2024 – e dei loro effetti sull’intero impianto della materia penal-tributaria. Attraverso un’analisi articolata e approfondita delle fattispecie incriminatrici, delle cause di estinzione del reato, delle sanzioni e delle relazioni tra processo penale e tributario, l’opera restituisce un quadro completo e aggiornato, utile sia per l’interprete esperto che per chi si avvicina alla materia. Il testo affronta anche temi trasversali, come la responsabilità degli enti, le confische e il principio di specialità, offrendo una lettura critica e attenta al diritto europeo e alla più attuale elaborazione dottrinale e giurisprudenziale. Ogni capitolo combina rigore scientifico e attenzione pratica, arricchendo l’analisi con riferimenti giurisprudenziali e spunti di riflessione, offrendo così un contributo essenziale per orientarsi in un ambito complesso, al crocevia tra tutela dell’interesse fiscale e garanzie dell’imputato.

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About the book

Full name reati tributari
Author Gianluca Gambogi
Language Italian
Binding Book - Paperback
Date of issue 2025
Number of pages 440
EAN 9788829115105
Libristo code 48863291
Publishers La Tribuna
Dimensions 170 x 240

Categories

Place qualifiers > Europe > Southern Europe > Italy
Law > Laws of specific jurisdictions & specific areas of law > Criminal law: procedure & offences > Criminal procedure
Law > Laws of specific jurisdictions & specific areas of law > Taxation & duties law
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