La revisione del sistema sanzionatorio amministrativo-tributario ex D.Lgs. 158/2015 nel contesto europeo

openIl lavoro si propone di esaminare – in chiave europea – le novità apportate dal D.Lgs. 158/2015 al sistema sanzionatorio amministrativo-tributario. Si parte da un’analisi dei criteri di revisione indicati dall’art. 8 della legge delega n. 23/2014, evidenziandone simmetrie ed incongruenze rispetto ai principi di matrice comunitaria. Vengono esaminati non solo temi “di lungo corso” come il principio di proporzionalità ed il divieto di “bis in idem” ma anche altri di stretta attualità, quali la compatibilità del sistema sanzionatorio al principio di effettività, l’estensione delle garanzie del giusto processo alle sanzioni “improprie”, nonché la recente introduzione degli istituti di “cooperative compliance”. Proprio il principio di proporzionalità europeo fa da “trait d’union” all’analisi dei maggiori interventi di riforma, secondo una lettura dei criteri ispiratori che vengono delineati dalla relazione illustrativa al decreto legislativo. Ad argomenti classici, quali la sanzionabilità delle violazioni in sede di dichiarazione e nell’ambito del “reverse charge”, se ne affiancano altri di particolare interesse: il trattamento sanzionatorio a seguito di scomputo delle perdite pregresse, l’obbligatorietà della recidiva, le circostanze che rendono manifesta la sproporzione della sanzione. Per concludere, si propone uno studio delle questioni attualmente al vaglio della giurisprudenza interna, effettuando alcuni parallelismi rispetto alle pronunce e ai principi che si pongono a fondamento dell’ordinamento comunitario. In specie, viene esaminata la possibilità di intervento di alcune cause di non punibilità, come l’aver incaricato un professionista per il corretto adempimento degli obblighi fiscali, la crisi di liquidità quale motivo dell’omesso pagamento delle imposte, il carattere formale (o meramente tale) della violazione e l’obiettiva incertezza normativa. Trova spazio anche il tema dell’imputazione della sanzione alle persone giuridiche con l’indicazione di alcuni correttivi a sostegno dell’impianto personalistico (come la possibilità di prevedere organi interni di controllo del rischio fiscale). Il quadro che ne emerge rivela come - al di là della regola generale che collega in via automatica la sanzione alla maggiore imposta dovuta - i criteri previsti dall’articolo 7, D.Lgs. 472/1997 (dalla gravità della violazione alla personalità del trasgressore, dalla manifesta sproporzione alla recidiva) forniscono strumenti utili a calibrare il trattamento sanzionatorio in merito al comportamento concretamente adottato dal contribuente, così da rispettare il principio di proporzionalità di matrice europea. Strumenti che - una volta evidenziatane la presenza nel nostro ordinamento - richiedono di essere messi in campo, tanto dall’Amministrazione finanziaria quanto dai giudici di merito, risultando necessaria una revisione del sistema sanzionatorio sul piano culturale, oltre che sistemico. Si è pensato inoltre, ad alcuni accorgimenti a livello di ordinamento. Al posto della cornice edittale dal 90 al 180% attualmente prevista, si potrebbe pensare ad un’unica aliquota del 100% quale punto di partenza per successivi decrementi (così come per i residuali incrementi nei casi di “condotta fraudolenta” ovvero di “recidiva”). Oltre a ciò – in caso di obiettiva incertezza interpretativa – sarebbe ipotizzabile sostituire la totale disapplicazione della sanzione che caratterizza l’istituto, con la possibilità di graduarne la misura a seconda dell’effettiva pregnanza dei dubbi ermeneutici. In conclusione, mediante l’individuazione del trattamento sanzionatorio all’interno dell’ampio spettro che va dallo 0 al 100%, si arriverebbe a rispettare pienamente il principio di proporzionalità secondo i canoni dettati dalla giurisprudenza europea.Dottorato di ricerca in Scienze giuridicheopenPivetti, Daniel

Il modello econometrico multisettoriale del Piemonte : il modulo sulla politica fiscale del settore pubblico locale

Contributi di ricerca ; n.196/2005- Indice #3- Introduzione #5- I documenti di programmazione economico-finanziaria regionali: una rassegna #9- I modelli fiscali nazionali e regionali #19- Il modulo sulla politica fiscale del settore pubblico locale #41- Riferimenti bibliografici #67- Allegati #6

Theranostic biomarkers and PARP-inhibitors effectiveness in patients with non-BRCA associated homologous recombination deficient tumors: Still looking through a dirty glass window?

: Breast cancer susceptibility gene 1 (BRCA1) and breast cancer susceptibility gene 2 (BRCA2) deleterious variants were the first and, still today, the main biomarkers of poly(ADP)ribose polymerase (PARP)-inhibitors (PARPis) benefit. The recent, increased, numbers of individuals referred for counseling and multigene panel testing, and the remarkable expansion of approved PARPis, not restricted to BRCA1/BRCA2-Pathogenic Variants (PVs), produced a strong clinical need for non-BRCA biomarkers. Significant limitations of the current testing and assays exist. The different approaches that identify the causes of Homologous Recombination Deficiency (HRD), such as the germline and somatic Homologous Recombination Repair (HRR) gene PVs, the testing showing its consequences, such as the genomic scars, or the novel functional assays such as the RAD51 foci testing, are not interchangeable, and should not be considered as substitutes for each other in clinical practice for guiding use of PARPi in non-BRCA, HRD-associated tumors. Today, the deeper knowledge on the significant relationship among all proteins involved in the HRR, not limited to BRCA, expands the possibility of a successful non-BRCA, HRD-PARPi synthetic lethality and, at the same time, reinforces the need for enhanced definition of HRD biomarkers predicting the magnitude of PARPi benefit

Prevalence and Spectrum of Germline BRCA1 and BRCA2 Variants of Uncertain Significance in Breast/Ovarian Cancer: Mysterious Signals From the Genome

About 10–20% of breast/ovarian (BC/OC) cancer patients undergoing germline BRCA1/2 genetic testing have been shown to harbor Variants of Uncertain Significance (VUSs). Since little is known about the prevalence of germline BRCA1/2 VUS in Southern Italy, our study aimed at describing the spectrum of these variants detected in BC/OC patients in order to improve the identification of potentially high-risk BRCA variants helpful in patient clinical management. Eight hundred and seventy-four BC or OC patients, enrolled from October 2016 to December 2020 at the “Sicilian Regional Center for the Prevention, Diagnosis and Treatment of Rare and Heredo-Familial Tumors” of University Hospital Policlinico “P. Giaccone” of Palermo, were genetically tested for germline BRCA1/2 variants through Next-Generation Sequencing analysis. The mutational screening showed that 639 (73.1%) out of 874 patients were BRCA-w.t., whereas 67 (7.7%) were carriers of germline BRCA1/2 VUSs, and 168 (19.2%) harbored germline BRCA1/2 pathogenic/likely pathogenic variants. Our analysis revealed the presence of 59 different VUSs detected in 67 patients, 46 of which were affected by BC and 21 by OC. Twenty-one (35.6%) out of 59 variants were located on BRCA1 gene, whereas 38 (64.4%) on BRCA2. We detected six alterations in BRCA1 and two in BRCA2 with unclear interpretation of clinical significance. Familial anamnesis of a patient harboring the BRCA1-c.3367G>T suggests for this variant a potential of pathogenicity, therefore it should be carefully investigated. Understanding clinical significance of germline BRCA1/2 VUS could improve, in future, the identification of potentially high-risk variants useful for clinical management of BC or OC patients and family members

Il modello econometrico multisettoriale del Piemonte : il modulo sulla politica fiscale del settore pubblico locale

Contributi di ricerca ; n.196/200

The Role of Sexual Prejudice and Aetiology Beliefs in the Italians’ Attitudes Toward Adoption by Same-Sex Couples

Research found that those who believe sexual orientation is inborn have generally positive attitudes toward gay men and lesbian women. However, other studies have also found that these beliefs could include negative eugenic ideas. This study aims to investigate the role of people’s beliefs about the aetiology of sexual orientation in attitudes toward adoption for both gay and lesbian couples in Italy. We hypothesized that this relationship would be mediated by sexual prejudice. To test the predictions, 256 Italian heterosexual participants were asked to answer questions on a scale about their beliefs regarding the aetiology of sexual orientation, sexual prejudice, and attitudes toward adoption by same-sex couples. Results confirmed that the relationship between aetiology beliefs and support for adoption by gay and lesbian couples was fully mediated by sexual prejudice. These results suggest that the belief that sexual orientation is controllable may serve to justify one’s prejudice and, in turn, result in a lower support for same-sex couples’ adoption

Emotional abuse among Lesbian Italian women: Relationship consequences, help-seeking and disclosure behaviors

Objective: The study aims to provide a preliminary examination of the psychometric properties of the Italian version of Multidimensional Measure of Emotional Abuse (MMEA) and aims to investigate consequences of emotional abuse for the relationship, help-seeking and disclosure behaviors, among a sample of lesbian women. Methods and participants: One hundred and sixty-five lesbian volunteers filled in a self-report questionnaire including a measure of emotional abuse (MMEA) investigating the consequences of the abuse for the relationship and their disclosure and help seeking behaviors. Results: Structural equation modeling (SEM) confirmed the four-factor structure of the MMEA among the sample, and indicated MMEA as a valid tool to measure the phenomenon among Italian lesbian women. As for the consequences of the emotional abuse, most of the participants continued their relationship after the abuse and chose not to talk about the episodes to anyone. When opening up about the abuse, participants mainly reported it to close friends and psychologists and/or psychotherapists. These results have important clinical and policy implications as they provide some indications to be taken into account by mental health professionals and policymakers working with abused lesbian clients

Hereditary Breast and Ovarian Cancer in Families from Southern Italy (Sicily)—Prevalence and Geographic Distribution of Pathogenic Variants in BRCA1/2 Genes

Recent advances in the detection of germline pathogenic variants (PVs) in BRCA1/2 genes have allowed a deeper understanding of the BRCA-related cancer risk. Several studies showed a significant heterogeneity in the prevalence of PVs across different populations. Because little is known about this in the Sicilian population, our study was aimed at investigating the prevalence and geographic distribution of inherited BRCA1/2 PVs in families from this specific geographical area of Southern Italy. We retrospectively collected and analyzed all clinical information of 1346 hereditary breast and/or ovarian cancer patients genetically tested for germline BRCA1/2 PVs at University Hospital Policlinico “P. Giaccone” of Palermo from January 1999 to October 2019. Thirty PVs were more frequently observed in the Sicilian population but only some of these showed a specific territorial prevalence, unlike other Italian and European regions. This difference could be attributed to the genetic heterogeneity of the Sicilian people and its historical background. Therefore hereditary breast and ovarian cancers could be predominantly due to BRCA1/2 PVs different from those usually detected in other geographical areas of Italy and Europe. Our investigation led us to hypothesize that a higher prevalence of some germline BRCA PVs in Sicily could be a population-specific genetic feature of BRCA-positive carriers