CENTRE FOR CRIMINAL TAX LAW OF TURIN (ITALY)

di Vito D’Ambra

 

Our Centre was founded sixteen years ago by a group of lawyers and researchers, leaded by our current President Prof. Ivo Caraccioli and is specialized in Tax Penal issues in the U.E. Countries with the comparison with the U.E. principles and with the domestic legislations of the mentioned U.E..
During these years, our Centre has organized many conferences and made many researches and publications and will go on with these purposes and activities.
I hereto attach a copy of the Report prepared by our Vice President Dr.ssa Maria Cristina Bruno, regarding the Purposes and Activities of our Centre for Criminal Tax Law of Turin (Italy) for the year 2010.
The most important topics for the year 2011 will be the following:

  1. Tax and Abuse of Law as a reserve of Law;
  2. The crisis of the so called “dual track” between criminal and tax proceedings;
  3. Fraud, Tax Collection and the development of methods of fighting tax fraud collection systems;
  4. “Carosel” Fraudes and VAT Fraudes; the principles elaborated by the U.E. Court of Justice regarding international frauds;
  5. Cooperation between the Courts of the U.E. Countries to fight against the avoidance operations with exclusive tax advantages purpose and without economic reasons;
  6. Cooperation between the Tax Police, the Tax Authorities, The Courts, of U.E. and non U.E. Countries, in order to get exchange of information and documents;
  7. Relationships between the U.E. enterprises with the enterprises situated in Tax Heavens; the strong limits to the tax deduction of the costs;
  8. Criminal Tax Aspects and Transfer Pricing

 

I was delegated by our President Prof. Caraccioli to inform you that our Centre is available and ready to organize, together with OLAF and ELA, in Italy a conference regarding one or more of the mentioned topics.

You may find any further information regarding our Centre in our website www.dirittopenaletributario.net
Kind regards

Warsaw, 16 April 2011

Vito D'Ambra