12 Jul willful misconduct and tax evasion

The proof of the specific intent of tax evasion, As the failure declaration aimed evasion of income tax and value added tax, in the statement omitted crime in art. 5 d.lgs. 74/2000, can be inferred from the extent of exceeding the punishment threshold together with full awareness, by the obliged subject, the exact amount of tax due; amount that, moreover, it can be the object of representation and volition even only in the form of the cd. possible fraud. This is necessary when the threshold of criminal relevance is evidently determinable, such as in the case of VAT due on sales invoices (Cass. 39960/19).