argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: new corporate crime

The Criminal Finances Act 2017, which received the Royal Assent on April 27th 2007, introduced new crimes for the prevention of tax evasion. This legislation entered into force on 30 September 2017. The purpose of the legislation is to require companies to use reasonable procedures to hinder this practice. Tax evasion and its facilitation are already crimes, however, new corporate crimes aim to overcome the difficulty often encountered by investigators in attributing criminal responsibility to the competent bodies for the criminal acts of employees, agents or those who provide services for account them. The legislation has introduced two new crimes: the first related to tax evasion in the United Kingdom and the second concerns the evasion of foreign taxes. The crimes therefore apply to companies, partnerships and non-profit organizations. A relevant body can only commit the new crimes if a person associated with it criminally (deliberately and not honestly) facilitates a crime of tax evasion.