Prevalence of criminal judgment over tax judgment: what scenarios after the ECHR ruling in the Tasoncom srl v. Moldova case

:::key-points

• The relationship between criminal acquittal and tax judgment in light of the ECHR ruling in the Tasoncom S.r.l. v. Moldova case.
• The principle of non-contradiction between judgments as an integral part of the right to a fair trial under Article 6 ECHR.
• The impossibility of maintaining a tax assessment based on facts already definitively excluded in criminal proceedings.
• The impacts of new jurisprudential scenarios on defensive strategies in proceedings for tax and corporate criminal offenses.

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The recent judgment of the European Court of Human Rights (ECHR) in the Tasoncom S.r.l. v. Moldova case brings back to the forefront a decisive issue for companies involved in tax assessments and criminal proceedings: the relationship between criminal acquittal and tax judgment (giudicato tributario). A question that directly affects tax litigation, tax defense, and criminal protection of management.

Premise

In the Italian system, tax and criminal proceedings often proceed in parallel, generating the risk of contradictions between judgments. The central question: must a criminal acquittal for insufficient evidence of the fact (insussistenza del fatto) also prevail over the tax judgment?

The principle affirmed by the ECHR

With the judgment Tasoncom S.r.l. v. Moldova (June 20, 2023), the ECHR reiterated:

• criminal acquittal prevails over tax judgment;
• the principle of non-contradiction between judgments is an integral part of the right to a fair trial (Article 6 ECHR);
• a tax assessment based on facts already excluded in criminal proceedings cannot survive.

Operational impacts in Italy

The ruling has a direct effect on the tax and criminal defense of companies:

• it strengthens the defensive line in tax offenses (D.Lgs. 74/2000) proceedings;
• it offers arguments for the protection of managers and CFOs indicted in parallel proceedings;
• it opens up relevant scenarios in litigation concerning tax fraud, failure to file a tax return (omessa dichiarazione), undue compensation (indebita compensazione).

Conclusions and defensive perspectives

The European decision provides companies and their defenders with an additional tool to oppose tax judgments that conflict with criminal acquittals. A principle that strengthens the protection of those involved in complex tax and criminal proceedings, and that concretely affects the defensive strategy in matters of tax criminal law (diritto penale tributario) and corporate criminal law (diritto penale d’impresa).

Legal Aid assists companies and managers in proceedings concerning tax criminal law (diritto penale tributario), business criminal law, 231 compliance, tax offenses (reati fiscali), and bankruptcy crimes (bankruptcy crimes).