The reform of the tourist tax, carried out by the “Decree-Relaunch” (Decree Law no. 34/2020), has posed the problem of the punishability, in terms of embezzlement by public officer (Article 314 of the Criminal Code), of the facts committed before the entry into force of the Decree. Before the reform, the hotelier was considered a public service appointee, because he was in charge of collecting the sums paid by guests and of transferring them to the public authority. With the 2020 reform, the hotelier lost his public qualification and became a taxable person. The loss of public qualification has raised the question of whether Article 314 has been partially abolished, with the consequent retroactive application of law in bonam partem. With this judgement, the Supreme Court persuasively states that the reform has not affected the offence of embezzlement by public officer and so it has not determined a phenomenon of abolitio criminis.
La riforma dell’imposta di soggiorno, realizzata dal “decreto-rilancio” (D.L. n. 34/2020), ha posto per i fatti pregressi il problema della perdurante punibilità, a titolo di peculato, dell’omesso versamento. Prima della riforma, infatti, l’albergatore, incaricato di riscuotere le somme a titolo d’imposta pagate dal cliente e di trasferirle all’ente pubblico, era considerato, quale agente contabile, un incaricato di un pubblico servizio. La riforma del 2020 ha trasformato il rapporto tra albergatore ed ente pubblico: da rapporto di “servizio” a rapporto di natura tributaria in cui il gestore ha assunto il ruolo di “responsabile d’imposta”. Il venir meno della qualifica pubblicistica ha posto una questione di successione di norme “integratrici” della legge penale, che la Cassazione risolve persuasivamente negando l’intervenuta abolitio criminis.
Peculato per omesso versamento dell’imposta di soggiorno : la cassazione nega l’abolitio criminis dopo il “decreto rilancio” / G.L. Gatta. - In: DIRITTO PENALE E PROCESSO. - ISSN 1591-5611. - 27:8(2021 Aug), pp. 1089-1095.
Peculato per omesso versamento dell’imposta di soggiorno : la cassazione nega l’abolitio criminis dopo il “decreto rilancio”
G.L. Gatta
2021
Abstract
The reform of the tourist tax, carried out by the “Decree-Relaunch” (Decree Law no. 34/2020), has posed the problem of the punishability, in terms of embezzlement by public officer (Article 314 of the Criminal Code), of the facts committed before the entry into force of the Decree. Before the reform, the hotelier was considered a public service appointee, because he was in charge of collecting the sums paid by guests and of transferring them to the public authority. With the 2020 reform, the hotelier lost his public qualification and became a taxable person. The loss of public qualification has raised the question of whether Article 314 has been partially abolished, with the consequent retroactive application of law in bonam partem. With this judgement, the Supreme Court persuasively states that the reform has not affected the offence of embezzlement by public officer and so it has not determined a phenomenon of abolitio criminis.File | Dimensione | Formato | |
---|---|---|---|
NotaDPP2021_peculato albergatore.pdf
accesso riservato
Tipologia:
Publisher's version/PDF
Dimensione
189.24 kB
Formato
Adobe PDF
|
189.24 kB | Adobe PDF | Visualizza/Apri Richiedi una copia |
Pubblicazioni consigliate
I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.