Commentary on Judgment No. 24225 of 2023: Reflections on Tax Crimes

Judgment No. 24225 of March 14, 2023, by the Court of Cassation offers important food for thought on the management of tax crimes and the methods of evaluating evidence in criminal proceedings. In particular, the Court addressed the issue of the possibility of drawing evidentiary elements from assessments made during tax audits, highlighting how the criminal judge is not bound by such assessments but must reach their own reasoned conclusion.

The Role of the Criminal Judge

A central aspect of the judgment concerns the criminal judge's freedom of evaluation. According to the established principle, the judge is not obliged to slavishly follow the conclusions reached by the Revenue Agency but has the discretion to use these assessments as inductive elements in their process of forming conviction. This represents an important distinction, as it underscores the need for adequate reasoning to justify any divergences from what has already been established in the tax proceedings.

Conditions for Using Tax Assessments

The judgment also clarifies the necessary conditions for the criminal judge to make use of tax assessments. In this regard, the maxim of the judgment states:

Crimes - Assessments made during tax audits - Possibility of drawing evidentiary elements in criminal proceedings - Existence - Conditions - Adequate reasoning – Necessity - Case law. In the context of tax crimes, the criminal judge is not bound by assessments made during tax audits but may, with adequate reasoning, appreciate the inductive elements valued therein, to draw evidentiary elements capable of supporting their conviction. (Case concerning the crime of failure to pay VAT, in which the decision that, in determining the evaded tax, had referred to the calculation performed by the Revenue Agency, adopted by the territorial tax commission, was deemed correct). (Conf.: No. 8319 of 1994, Rv. 198777-01).

This maxim emphasizes the importance of robust reasoning by the judge, without which any inductive assessments could not be used as evidence. This approach ensures greater guarantees of fairness in criminal proceedings, preventing hasty conclusions based solely on tax audits.

Conclusions

In conclusion, judgment No. 24225 of 2023 represents a significant step forward in the jurisprudence concerning tax crimes, clarifying the role of the criminal judge and the necessity of adequate reasoning for the use of tax assessments. This approach not only protects the rights of defendants but also contributes to ensuring a fair and just process, essential for the proper functioning of the legal system.