Criminal Relevance of Avoidance Transactions in Italy: Lessons from the Dolce & Gabbana Case

This note looks at the circumstances in which tax avoidance will be deemed criminally relevant and, therefore, subject to criminal investigation and potential prosecution. In particular, the authors examine the recent decision of the Supreme Court in the Dolce & Gabbana case wherein it was affirmed that not all tax avoidance behaviour is criminally relevant, but only behaviour that corresponds to a specific form of avoidance expressly set forth by the law.