Peculato per omesso versamento della imposta di soggiorno: una interessante decisione del Tribunale di Rimini (nota a Trib. Rimini, 20 novembre 2020)

Civello, Gabriele

2020-01-01

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Abstract

In this judgment, the Rimini Criminal Court examined the problem of the retroactivity of art. 180, d.l. 19 May 2020, n. 34, conv. with mod. by l. 17 July 2020, n. 77, which punishes with a pure administrative fine the hotelier who does not pay the tourist tax collected by his customers, a behavior that has hitherto been qualified as embezzlement, pursuant to art. 314 c.p. Demonstrating that this statute has got a purely interpretative aim, the Rimini Criminal Court has declared that it is retroactive.