The former premier could apply for revocation of the sentence and avoid the law Severino
Milan , January 4 2015 – 08:17
MILAN Silvio Berlusconi’s new uncensored and in politics? It depends on the interpretation of five words of the decree of the government Renzi on Taxation. Five words that do not change the article of the law on tax fraud and its structure does not directly introduce a threshold, but for an entire type of crimes (including fraud) only provide as a “cause for exclusion of criminal liability” a threshold of 3 percent of evasion on the positive, can be treated as a typical case of partial abolition of the crime of tax fraud if below the threshold of 3 percent? Here lies the puzzle on the fate of the final judgment to which Berlusconi in August 2013 was sentenced by the Supreme Court for violation of Article 2 of Law 74 of 2010.
In the reform of the tax offenses, the government Renzi in a new Article 19a provides that ‘for offenses under this decree, the conduct is not punishable when the amount of income tax evaded does not exceed three percent of taxable income. ” It can also delete a posteriori a final judgment? It can if the change is superimposed on the fact the offense.
In this case it is so? Here it is difficult to answer how bad is written the new norm. When in 2000 was weakened the crime of false accounting, this was done by inserting in the structure of the article reads the thresholds below which it became no longer criminally liable, and the judgment the Supreme Court with Giordano took note that it had to withdraw all convictions for false accounting entity below the thresholds introduced by the new in the old standard.
Renzi The law, however, on the one hand does not insert the thresholds in the structure of the arti cle that deals with the tax fraud, but the other side label with the strange name of “non-punishment clause” an element – as the threshold – that objectively becomes a structural element of the offense. Ambiguity obvious if you think that, typically, the clauses of impunity are exterior and have arisen in the offense, such as the withdrawal that saves from perjury.
The threshold of 3 percent interest Berlusconi? Yes, because, net of many prescriptions that had already canceled several accusations, eventually sentencing Mediaset was below the threshold: 4.9 million of tax evaded about 410 in 2002 and 312 in 2013. 2.6 out of
Berlusconi could ask the Court to revoke the final sentence and remove its impact. Including the one that is closest to his heart is not the end of social services, which in any case would end in late February to serve, but the return to political life, from which it is excluded for six years by law Severino but has premised precisely the existence of a final judgment of conviction.
Vincenzo Visco, a former finance minister, is “a huge gift to the big tax evaders.” Economy Undersecretary Enrico Zanetti says that Article 19a is inserted at the last minute in the decree approved by the Council of Ministers on Christmas Eve. The government is silent for now. The rule, before entering into force, must have only the opinion of the Finance Committees of the House and Senate. Which is not binding. But, at this point, will be the last place where clarity.
January 4, 2015 | 8:17
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