Autoriciclaggio e cosiddetto 'risparmio di imposta': per la Cassazione, la nozione di 'altra utilità' va interpretata estensivamente (nota a Cass. Pen., n. 7259/2020)

Civello, Gabriele

2020-01-01

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Abstract

The judgement deals with two problems. The notion of “other utility” of self-laundering: the Court specifies that the unlawful profit of self-laundering can consist not only in a “positive” patrimonial increase, but also in a “cost saving” such as tax evasion; on the other hand, the ruling deals with the possible “bis in idem” between self-laundering (pursuant to art. 648-ter.1. of the Italian Penal Code) and fraudulent tax evasion (pursuant to art. 11, Legislative Decree no. 74/2000), according to which the Court specifies that, abstractly, the two crimes can concur when, from a naturalistic point of view, there is a self-laundering behaviour which is further than that which constitutes the fraudulent tax evasion