The cases governed by Legislative Decree no. 74/00 are characterized by the specific intent of the achievement of tax avoidance or undue tax refunds. For the purposes of the offense requires proof of the existence of the element psychologist in question and to no one in dolus re ipsa.
The element of specific intent, investing several criminal cases under the decree, is to take a unifying function of the same, in line with existing provisions in art. 4 516/82.Lo law is clear both from Article. 27 of the Constitution, which expresses the necessity of identity between offender and victim of the penalty, is the now-established need to make the existence of the offense to a agere fault or negligence, is the importance of the personality of the offender to determine the type and extent of the penalty. The specific intent in the criminal justice system therefore plays a role in Tax-assurance, especially against those who are affected by criminal proceedings, to which the court can not refrain from verify the effectiveness of evasive intent.
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