“2020 Tax Decree”: criminal penalties and liability under Legislative Decree no. 231/2001 for fraudulent tax return.

Article 39 of 124/2019 has tightened the main penalties concerning certain criminally relevant tax behaviors and introduces also the case of fraudulent tax return among the predicate offenses of the entity’s liability pursuant to DL no. 231/2001. Below the note drafted by Tonucci & Partners experts.

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