Transfer Pricing Evaluations and New Aspects Introduced by Legislative Decree No. 158/2015
The reform of criminal tax penalties under Legislative Decree No. 158, of 24 September 2015, subsequent to the Delegated Tax Legislation provided by Law No. 23, (Article 8), of 11 March 2014, thoroughly revised the entire tax crimes system through a series of interventions aimed at enforcing the self-same Delegated Tax Law with the purpose of restricting the scope of criminally relevant issues to the advantage of administrative tax penalties.