Tax crimes and PIF directive: critical aspects of effective application.

Contribution by Ida Blasi of Tonucci & Partners on “Rivista 231” n. 1, January – March 2021, with the article “Tax crimes and PIF directive: critical aspects of effective application”. The amendments related to tax crimes, as pursuant to the so-called PIF Directive reveal some controversial aspects in terms of their application, also in light of the recent expansion of tax offenses catalog entailing corporate criminal liability. In addition, the recent amendments also foresee the punishment of attempt in relation to certain tax offences and highlight the impact that European Public Prosecutor’s Office is reasonably expected to have on tax crime investigations affecting EU’s financial interests.

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