Abstract
Paradox Concerning Fiscal Crime ImpunitySummary The Penal Fiscal Code allows in some cases criminal impunity when the offender offers a justified correction of his tax declaration and compensates the public law due charge. The analysis concerns the art. 16a of the Penal Fiscal Code considered a lex specialis compared to the art. 16 of the same code regulating the conditions of applying active repentance.
Full Text 
Sign-in/Register to access full text options
Sign-in/Register to access full text options 
Published version (
Free)
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
