The criminal and administrative sanctioning systems

The lack of coordination between administrative sanctions and criminal proceedings leads to a «double track» which generates uncertainties and dysfunctions. The problem has recently been enriched by the introduction of seizure for disproportion and the inclusion of taxation in the scope of Legislative Decree 231/2001, decided with the budget manoeuvre for 2020. The tax laboratory is engaged in a reflection on this "double track", also in the light of the principle "ne bis in idem" and the jurisprudence of the Court of Justice on the "severity" of administrative sanctions.