Title: Frode fiscale e falso in bilancio : Dalla Genesi Alle Riforme Del 2015 -Language: italian
Publisher: PM edizioni
Publication Date: 2016
Language: Italian
ISBN 10: 8899565090
ISBN 13: 9788899565091
Binding: Soft cover
Condition: New

About this title

Synopsis

L’anno 2015 rappresenta una importantissima tappa nella lotta alle frodi fiscali e nel contrasto alle false comunicazioni sociali. Lo spirito riformistico del legislatore, dapprima con la legge 27 maggio 2015, n. 69 e poi con il d.lgs. 24 settembre 2015, n. 158, ha infatti inciso in modo sensibile sull’impianto repressivo dello specifico settore. Il testo si prefigge l’obiettivo di approfondire le fattispecie di “frode fiscale” e quelle di “falso in bilancio”, che si pongono in stretto legame fra loro, poich� si concretizzano attraverso due documenti — il bilancio e la dichiarazioni dei redditi — che sono fortemente correlati e perch� la commissione di un reato appartenente ad una delle due categorie implica, inevitabilmente, il rischio di commettere anche un reato appartenente all’altra categoria. Il volume rappresenta una notevole opera di approfondimento, in grado di fornire a studiosi e operatori una completa visione d’insieme di un tema di grandissima attualit�.

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