Taxpayer wins Supreme Court ruling on ne bis in idem principle in tax penalty proceedings

A taxpayer accused of using non-existent IRES tax credits — generated through a complex fraudulent scheme involving related companies and false invoices — has obtained a significant ruling from the Italian Supreme Court (Corte di Cassazione). The Court ordered the remission of the case to the merits judge on the applicability of the ne bis in idem principle in penalty matters, and specifically on the coordination of tax penalties with criminal sanctions.

The case raises a question of absolute novelty concerning the scope of application of the ne bis in idem principle under the new Articles 21 and 21-ter of Legislative Decree no. 74 of 2000, as introduced by Legislative Decree no. 87 of 2024, and carries significant weight in light of its forthcoming coordination with the recent ruling of the Corte Costituzionale on the binding effect of criminal judgments.

The taxpayer was opposed by the Agenzia delle Entrate (Italian Revenue Agency).

The case was handled by Di Tanno Associati, with a team comprising manager Rosamaria Nicastro and senior associate Alberto Giannone.