Court of Cassation ruling n. 169 dated January 8-th 2018, confirms the validity of the art. 13-bis of Dlgs. 74/2000 (as per amendments brought about by Dlgs. 158/2015), despite quite a lot of concerns raised in jurisprudence.
The above mentioned regulation gives to the guilty the possibility to plea bargain only after the mitigating circumstance of a total tax debt off payment, inclusive of all administrative sanctions and their interests, but prior to the starting of the first degree hearing or by full active repentance.