The value that makes network.

“Crisis and prospects of the ‘double-track’ principle in the relationship between tax proceedings and criminal proceedings”, in Rivista di diritto tributario, 2014, I, page 29 et seq.

The analysis of tax and criminal case law and the work of the legislator have undermined the “double-track” rule. There is a deep-rooted tendency to share, in tax and criminal law, the same investigative elements and to take into account the outcomes of trials and proceedings defined in the “parallel” context. This can be appreciable, provided that there is no passive transposition of the data coming from the different ambits and, above all, the principle of the adversarial process and the right of defence are not compressed. In the latter perspective, the desired elimination of the ban on the provision of evidence in tax proceedings would also pave the way for the extension of the criminal judgement to the tax sphere, in implementation, inter alia, of the constitutional principle of the economy of proceedings.

Francesco Pistolesi - Crisi e prospettive del principio del “doppio binario” nei rapporti fra processo e procedimento tributario e giudizio penale - DOWNLOAD