Customs Smuggling and Import VAT: The Court of Cassation Confirms Normative Continuity (Judgment No. 24595/2025)

Customs and tax law is constantly evolving, generating uncertainties. The Court of Cassation, with Judgment No. 24595 of July 4, 2025, has clarified the normative continuity between old and new provisions on customs smuggling and import VAT. A relevant ruling for operators and professionals.

Normative Continuity: A Fundamental Principle

In criminal law, the principle of "succession of laws over time" is key: if a new law repeals a crime, prior acts are no longer punishable. "Normative continuity" occurs when the new law, while repealing the previous one, leaves its criminal definition intact. In such cases, there is no abolition. The Court of Cassation examined this aspect in the transition between Presidential Decree of January 23, 1973, No. 43, and Legislative Decree of September 26, 2024, No. 141, for smuggling offenses.

In the matter of customs smuggling, normative continuity exists, relating to import VAT, between the previous Articles 34, paragraph 2, 292, and 295, paragraph 2, letter c), of Presidential Decree of January 23, 1973, No. 43, repealed by Article 8, paragraph 1, letter f), of Legislative Decree of September 26, 2024, No. 141, and the current Articles 27, paragraph 2, 79, 88, paragraph 2, letter c), and 96, paragraph 1, letter a), introduced by the aforementioned Legislative Decree (Case occurred prior to the entry into force of Article 17, paragraph 1, letter b), of Legislative Decree of June 12, 2025, No. 81, which amended Article 96, paragraph 1, of Legislative Decree No. 141 of 2024, relating to a customs declaration falsely attesting the status of habitual exporter, with consequent non-payment of import VAT, connected to the crime of forgery under Article 483 of the Criminal Code).

The Supreme Court clarified that, despite the formal repeal of the old provisions, the substance of the customs smuggling offense for import VAT has remained unchanged. Illicit conduct previously punished by Presidential Decree 43/1973 is now sanctioned by Legislative Decree 141/2024. There has been no "decriminalization," and those who committed an offense are still prosecutable. The case concerned a false declaration of "habitual exporter" to evade VAT, connected to ideological forgery (Article 483 of the Criminal Code).

Practical Implications: Diligence and Compliance

The case of Mr. M. V. highlights the serious consequences of illicit conduct. The Court of Cassation emphasizes diligence in customs declarations. Those operating in international trade must be aware that:

• False declarations to evade customs duties constitute a crime.
• Normative continuity ensures prosecutability even after legislative changes.
• Non-payment of import VAT is severely sanctioned.
• The conduct may constitute offenses against public faith, such as ideological forgery.

The principle of continuity protects the Treasury and ensures a level playing field in the market.

Conclusions: Indispensable Tax and Customs Compliance

Judgment No. 24595 of 2025 confirms the stability of criminal customs law. It reiterates that legislative reforms do not alter responsibility for past illicit conduct. For businesses and professionals, accuracy and compliance with customs and tax regulations are indispensable. Our Law Firm offers specialized assistance and consultancy to prevent legal risks.