Sottrazione fraudolenta al pagamento delle imposte : analisi e prospettive di una rinnovata figura criminosa

The concept of *fraudulent tax evasion*, outlined in Article 11 of Legislative Decree No. 74/2000, is now one of the main tools used to combat evasive and fraudulent conduct by taxpayers during the enforcement phase. Regulatory and jurisprudential developments in recent years have significantly broadened the scope of application of this offense, affecting the delicate balance between protecting the interests of the Treasury and safeguarding taxpayers' rights. This article critically analyzes the main lines of interpretation in legal doctrine and case law, with particular attention to the concept of “fraudulent acts” and the threshold of criminal offensiveness. It also examines the relationship between criminal offenses and enforcement measures, as well as the role of confiscation as a preventive measure. From a reconstructive and de iure condendo perspective, the article proposes a systematic rethinking of the case in question in order to achieve greater certainty and proportionality in the punitive response, also in light of the most recent tax reforms and the progressive strengthening of cooperation between tax and criminal authorities.