03 Jul confiscation in tax offenses

The acquittal due to a statute of limitations does not prevent the confiscation of the profit from the tax offense if its existence has been ascertained.. It is also of no importance that the measure was adopted in the equivalent form and not directly. In this sense, the Supreme Court confirms the rigorous principle regarding the consequences of the statute of limitations with respect to the confiscation of the profit of the crime that, in the event of a conviction for tax offenses, it is always mandatory. Court, establishing that, in tax offenses, the profit is made up of any patrimonial advantage directly obtained from the perpetration of the crime and can, therefore, also consist in cost savings, such as that resulting from non-payment of the tax, interests, penalties due following the assessment of the tax debt, states that it is allowed, against a legal person, the preventive seizure aimed at confiscating money or other fungible assets or assets directly attributable to the profit of a tax offense, but not that aimed at confiscation by equivalent against a legal person, if the profit from a tax offense has not been found (Cass. 20793/21).