The principle of proportionality is expressly codified in art. 5 TEU, a principle that we also find in art. 52, paragraph 1, of the Charter of Fundamental Rights of the European Union entitled "Scope of guaranteed rights". However, the proportionality of the sanction to the tax damage and to the seriousness of the conduct is not written in any specific regulation, but constitutes a superordinate principle, constantly applied by the Court of Justice. Starting from these premises, the work firstly analyzes the Community principle of proportionality of sanctions and how this principle is codified in the jurisprudence of the Constitutional Court and the Court of Cassation. To reach the interventions of the Italian legislator who, with a view to respecting the principle of proportionality with the delegated law of 11 March 2014, n. 23, for the tax reform and the subsequent decree legislative decree 24 September 2015, n. 158 has made significant changes to the tax penalty system. With the, implementing art. 8, the tax penal system and the administrative sanction system were revised, as anticipated.
L’applicazione del Principio di proporzionalità alle sanzioni tributarie
clelia BUCCICO
2021
Abstract
The principle of proportionality is expressly codified in art. 5 TEU, a principle that we also find in art. 52, paragraph 1, of the Charter of Fundamental Rights of the European Union entitled "Scope of guaranteed rights". However, the proportionality of the sanction to the tax damage and to the seriousness of the conduct is not written in any specific regulation, but constitutes a superordinate principle, constantly applied by the Court of Justice. Starting from these premises, the work firstly analyzes the Community principle of proportionality of sanctions and how this principle is codified in the jurisprudence of the Constitutional Court and the Court of Cassation. To reach the interventions of the Italian legislator who, with a view to respecting the principle of proportionality with the delegated law of 11 March 2014, n. 23, for the tax reform and the subsequent decree legislative decree 24 September 2015, n. 158 has made significant changes to the tax penalty system. With the, implementing art. 8, the tax penal system and the administrative sanction system were revised, as anticipated.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
