Tax Crimes after the new Consolidated Law on Sanctions Legislative Decree 173/2024 – L69/B

This fourth edition of the manual « Tax crimes » is printed in the aftermath of the new Consolidated Law on administrative and criminal tax sanctions, Legislative Decree 4-11-2024, n. 173 , which repealed and rationalised, effective 1 January 2026, much of the previous legislation on tax crimes.

The work is also updated to L. 30-12-2024, n. 207 ( Budget Law 2025 ) and to Legislative Decree 87/2024 , a provision which introduced significant changes to the legislation on tax crimes and which aims to simplify the tax system, reduce the tax burden and strengthen collaboration between taxpayers and the tax administration .

This edition, like all those that preceded it, is not limited to the mere exposition of the rules, but offers a clear, systematic and concise overview of the subject , going so far as to involve the reader in the interpretation of the legislation.

A reasoned analysis of individual tax crimes highlights, on the basis of the practical experience of the Authors and the most recent jurisprudence on the subject, the connections between legal systems and serves as a working basis for a broader investigation.

The manual also contains an Appendix with the full text of Legislative Decree 173/2024 and is enriched by a Correspondence table between the aforementioned Legislative Decree 173/2024 and the corresponding previous provisions.

Its practical approach and reasoned analysis make this manual a valid aid for professionals; for its clarity of exposition it is also a indispensable tool for those who wish to delve deeper into the study of tax crimes.

XLIGO Platform

The manual also includes access to the innovative XLIGO IT platform : the book is transformed into a Hypertext E-Book with interactive links to the legislation and jurisprudence always up to date .