Search results for " Soglie"
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La nuova soglia di punibilità nell'omesso versamento delle ritenute previdenziali e assistenziali fra dimensione dogmatica e capacità "selettiva"
2019
This study concerns the new financial threshold of punishability introduced by legislative decree n. 8/2016 for the criminal offence of failing to pay pension and welfare deductions (art. 2 legis. Decree n. 463/ 1983). After a critical examination of the first interventions of the Supreme Court on its theoretical framework, the essay analyses the significant relationships between the harmfulness of the offence and the threshold itself, to individuate its legal nature. In the first place, we highlight how the protected interest cannot be read in financial terms, as the protection of functional interests emerges, to be anchored, amongst others, to the constitutional principles about pensions …