Cass. pen., Sez. III, n. 36329/2024: The Importance of Mandatory Confiscation in Tax Criminal Law

The judgment of the Court of Cassation of 30 September 2024, no. 36329, offers an important reflection on the issue of confiscation of profits derived from tax crimes. In particular, the Court annulled the judgment of the Court of Ancona, highlighting the omission of the application of mandatory confiscation and accessory penalties, fundamental elements for fair and deterrent justice.

The Context of the Judgment

The case in question concerns A.A., convicted of tax evasion for a significant amount, exceeding one million euros. The judgment of the Court of Ancona had failed to order the mandatory confiscation of the proceeds of the crime, despite the evident need to deprive the offender of the illicit benefits obtained. The Court of Cassation, referring to Legislative Decree no. 74 of 2000, reiterated that confiscation is always ordered and cannot be ignored by the judge.

Confiscation operates mandatorily, depriving the perpetrator of the crime of any economic benefit derived from the criminal activity.

Implications of Mandatory Confiscation

The Court clarified that mandatory confiscation not only has a punitive function but also a preventive and deterrent one. It must be applied in all cases where there are profits derived from a crime, without the need for prior precautionary seizure. This principle is fundamental to ensuring the effectiveness of the criminal justice system and to upholding the principles of legality and justice.

Accessory Penalties and Their Relevance

In addition to confiscation, the judgment emphasized the importance of accessory penalties, which must be imposed mandatorily. The Court stressed that these penalties, although not commensurate with the gravity of the conduct, play a crucial role in deterring illicit behaviour. Accessory penalties can include sanctions such as disqualification from public office or the inability to contract with public administration.

• Mandatory confiscation of the proceeds of the crime
• Application of accessory penalties
• Deterrent function of confiscation

Conclusions

The judgment of the Court of Cassation no. 36329/2024 represents an important step forward in the fight against tax evasion, highlighting the need to rigorously apply the provisions on confiscation and accessory penalties. This approach not only contributes to ensuring greater social justice but also serves to strengthen citizens' trust in institutions. It is essential that legal professionals and taxpayers understand the importance of these measures in the context of a criminal justice system that must be increasingly effective and just.