Tax assessment and doubling of deadlines: comment on Order no. 600 of 2025

The recent Order no. 600 of January 10, 2025, by the Supreme Court of Cassation, presided over by P. D. M. and drafted by G. T., offers an important interpretation regarding the doubling of deadlines in tax assessment matters. In particular, the ruling clarifies that the doubling of deadlines also applies in the absence of a formal criminal complaint, if there are elements that entail the obligation to report under Article 331 of the Code of Criminal Procedure.

Regulatory and jurisprudential context

According to Article 331 of the Code of Criminal Procedure, the obligation to report a crime arises when facts emerge that could constitute a crime. The Order in question establishes that, in the case of tax assessments, the mere existence of such facts is sufficient to activate the provision for the doubling of deadlines, without the need for concrete criminal proceedings to be initiated.

• Doubling of deadlines: applies in the presence of reportable facts.
• Obligation to report: does not require the actual initiation of criminal proceedings.
• Effects of acquittal: the doubling remains valid even if criminal proceedings are not pursued.

Analysis of the ruling's maxim

Statute of limitations - Doubling - Conditions - Obligation to report a crime - Sufficiency. In matters of tax assessment, the doubling of deadlines, in the text in force ratione temporis, results from the mere finding of facts that entail the obligation to report a crime pursuant to Article 331 of the Code of Criminal Procedure, regardless of the actual filing of the complaint, the initiation of criminal proceedings, and the criminal ascertainment of the crime, even if criminal proceedings are not pursued or a criminal decision of acquittal, absolution, or conviction has been issued.

This maxim clearly highlights that the substance of the facts is what matters, not procedural formalities. This is a crucial point, as it establishes that the omission of criminal proceedings does not prejudice the tax administration's right to proceed with the tax assessment.

Conclusions

Order no. 600 of 2025 represents an important step forward in clarifying the rules concerning tax assessment. The ruling emphasizes that the doubling of deadlines is not an option tied to the administration's discretion, but rather a right that arises from the presence of criminal offenses, even in the absence of concrete criminal actions. This interpretation offers greater certainty to operators in the sector, as it precisely defines the boundaries of tax action in relation to criminal law.