The 2017/1371 directive on the protection of EU financial interests poses interesting questions about its implementation in the Italian legal system. As to anti-fraud measures, inter alia, the controversial relationship between articles 316-ter and 640-bis of the Italian Criminal Code is noteworthy. Such a matter has been debated at length among scholars and case law, including the Constitutional Court. The directive implementation process, however, has not solved the said problem, while additional critical issues are in sight
The paper analyzes the ‘dynamics’ of non-punishment of tax crimes perpetrated by individuals. Being an indispensable keystone of criminal provisions aimed to collect taxes, non-punishment after the Legislative Decree no. 158/2015 and even more after the Law no. 157/2019 ‘completes’ the protective tools of the said legal interest, notwithstanding some uncertainties and legal provisions non always in line with the deep trend lines of the system.