Analysis of Judgment No. 18286 of 04/07/2024: Confiscation and the Principle of Proportionality

The recent judgment No. 18286 of July 4, 2024, issued by the Court of Cassation, offers relevant insights into a matter of considerable importance in the Italian legal landscape: the confiscation of assets in the customs sector and its compliance with the principles of European Union law. In particular, the Court has established that the confiscation provided for by Article 301 of Presidential Decree No. 43 of 1973 does not conflict with the principle of proportionality, thereby clarifying certain fundamental aspects of tax legislation.

The Nature of Confiscation under Art. 301 of the Consolidated Customs Act

According to the Court, the confiscation referred to in Article 301 has a clear nature of a security measure. This means that it is not merely a punitive measure but also serves to prevent further offenses and to ensure the swift recovery of sums owed to the treasury. The decision highlights how confiscation can be viewed as an action aimed at:

• Neutralizing the commission of future offenses.
• Promptly recovering evaded taxes.

In this context, it is evident that the confiscation measure plays a crucial role in the fight against tax evasion and smuggling, ensuring that tax regulations are respected and that the treasury can recover owed amounts.

The Principle of Proportionality and the Reference to European Case Law

273/13.

The Court of Justice of the European Union, in the cited judgment, has defined the principle of proportionality as one of the fundamental pillars of European law. This principle implies that any measure adopted by a State must be adequate, necessary, and not exceed what is required to achieve a legitimate objective. However, the Court of Cassation, with judgment No. 18286, has established that confiscation under Art. 301 does not violate this principle, as its application is justified by the need to prevent smuggling and ensure the proper functioning of the tax system.

Conclusions

In conclusion, judgment No. 18286 of 2024 represents an important piece in Italian jurisprudence regarding confiscation in the customs sector. It clarifies that, although confiscation may appear severe, its purpose is to protect the public interest and ensure the effectiveness of tax regulations. The decision of the Court of Cassation not only strengthens the fight against tax evasion but also demonstrates a balanced application of the principle of proportionality, in line with European directives.