The limits of the (non) punishability of the offences referred to in Articles 10-bis and 10-ter of Legislative Decree no. 74/2000: applicative uncertainties and European logic of predictability

Abstract

The paper concerns the limits of the punishment of the incriminating cases referred to in articles 10-bis and 10-ter d.lgs. no. 74/2000, in the hypothesis in which the taxpayer finds it impossible not only absolute but also merely relative to fulfill his tax obligations. In this regard, there was an excessive discretion of the interpreter of dubious compliance with the principle of conventional legality according to the article 7 CEDU.