Commentary on Judgment Cass. pen. no. 26527 of 2024: Issues of Proportionality in Tax Sanctions

The judgment of the Court of Cassation no. 26527 of 2024 offers an important reflection on the sanctioning treatment in tax matters, highlighting the need to consider the proportionality of the penalty in relation to sanctions already imposed. In particular, the case concerned A.A., accused of making a false tax return, who raised doubts about the correctness of the penalty imposed compared to the administrative sanctions already received.

The context of the judgment

The Court of Appeal of Milan had convicted A.A. to a sentence of one year and six months imprisonment, after recognizing his responsibility for tax irregularities. However, the defense contested the appropriateness of the sanction, arguing that the administrative sanction of over 646,000 euros already imposed for the same violation had not been adequately considered.

The criminal judge must take into account the administrative sanctions already imposed in order to ensure the proportionality of the overall sanctioning treatment.

The issue of proportionality

The Court of Cassation reiterated that, in cases of a dual sanctioning track, it is essential to verify the overall proportionality of the sanctions. This principle is based on the idea that the sum of sanctions, both criminal and administrative in nature, must not be excessive or disproportionate to the seriousness of the violation. In the case at hand, the judge recognized the need for a new examination by the Court of Appeal to re-evaluate the issue of proportionality, taking into account the sanctions already imposed.

Legal and practical implications

• The judgment emphasizes the importance of an integrated approach in the assessment of sanctions.
• The principle of ne bis in idem must be applied with care in cases of multiple sanctions for the same act.
• Authorities must ensure that sanctions are proportionate and do not impose an excessive burden on the taxpayer.

In conclusion, the Court of Cassation has set an important guideline for the future, highlighting how sanctions, whether criminal or administrative, must always be evaluated as a whole to ensure fair and just treatment for taxpayers.

Conclusions

Judgment no. 26527 of 2024 represents a significant step in Italian tax jurisprudence. It invites judges to consider the entire sanctioning framework, in order to avoid the taxpayer suffering double penalties for the same conduct. It is desirable that this orientation is also followed in future similar cases, in order to preserve taxpayers' rights and ensure a fair and equitable tax system.