The article provides a brief summary of the Italian punitive system related to tax violations, taking into account the influence of the CJEU and ECHR case law in the matter. The findings are then used to evaluate the compatibility of the Kazakh system with the Italian one, arguing that some of the poicy decisions taken by the Italian Government might be useful also for the Central asian decision in the matter in the years to come.
Taxation and Criminal Charges: the Italian Changing Scenario and its Relevance for the Ongoing Reform in the Republic of Kazakhstan
Marco Greggi
Primo
Writing – Original Draft Preparation
;
2023
Abstract
The article provides a brief summary of the Italian punitive system related to tax violations, taking into account the influence of the CJEU and ECHR case law in the matter. The findings are then used to evaluate the compatibility of the Kazakh system with the Italian one, arguing that some of the poicy decisions taken by the Italian Government might be useful also for the Central asian decision in the matter in the years to come.File in questo prodotto:
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