n. 110 ORDINANZA (Atto di promovimento) 28 novembre 2014 -
TRIBUNALE DI LECCO Il Giudice onorario del Tribunale di Lecco, dott. Enrico Marradi, letti gli atti del procedimento penale n. 440/2013 R.G. Tribunale e 2647/2010 RGNR a carico del sig. Luigi D'Ippolito, del quale e' stato investito a seguito di opposizione a decreto penale di condanna Osserva quanto segue: Il sig. Luigi lppolito e' imputato del "... reato previsto e punito dall'art. 10-bis L. 74/2000 perche', in qualita' di titolare dell'omonima ditta individuale con sede in Vigano', non versava - entro il termine previsto per la dichiarazione annuale mod. 770 - ritenute alla fonte relative ad emolumenti erogati nell'anno di imposta 2006 per un importo pari ad €
71.172,00. Reato commesso in Lecco in epoca anteriore o prossima al 31 ottobre 2007". Il fatto era emerso in sede di controllo automatico delle dichiarazioni dei redditi relative all'anno di imposta 2006 effettuate presso l'Agenzia delle Entrate, che aveva accertato che alla dichiarazione presentata da parte del titolare della impresa individuale Luigi Ippolito non aveva fatto seguito il pagamento (si veda la testimonianza dal direttore dell'Agenzia delle Entrate di Merate, dott. Pompilio Ciro Cardinale). Peraltro il difensore dell'imputato ha eccepito (nell'udienza del 7 novembre 2014 e poi con memoria illustrativa depositata fuori udienza) questione di costituzionalita' per violazione dell'art. 3 della Costituzione nella parte in cui, limitatamente ai fatti commessi sino al 17 settembre 2011, punisce l'omesso versamento delle ritenute operate e risultanti dalle certificazioni rilasciate ai sostituti d'imposta per importi superiori, per ciascun periodo di imposta, ad euro 50.000,00 ed inferiori ad €
77.468,53. Tale soglia di punibilita' era inferiore a quella prevista per reato piu' grave di cui all'art. 5 d.lgs. 74/2000 (euro 77.468,53), prima della intervenuta modifica da parte del Legislatore nel settembre del 2011 con il D.L. 13 agosto 2011 n. 138, art. 2 comma 36-vicies semel lettera f) e convertito in legge 148/2011. Il P.M. ha aderito all'eccezione di incostituzionalita' sollevata dalla difesa. Va rilevato che una simile questione di costituzionalita' e' stata sollevata dal Tribunale di Bergamo in relazione al delitto previsto dall'art. 10-ter del...
Per continuare a leggere
RICHIEDI UNA PROVAGli abbonati possono accedere alla versione segnalata di questo caso.
You can sign up for a trial and make the most of our service including these benefits.
Perché iscriversi a vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Gli abbonati possono vedere una lista di tutti i casi citati e la legislazione di un documento.
You can sign up for a trial and make the most of our service including these benefits.
Perché iscriversi a vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Gli abbonati possono vedere una lista di tutti i documenti che hanno citato il caso.
You can sign up for a trial and make the most of our service including these benefits.
Perché iscriversi a vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Gli abbonati possono vedere le versioni riviste della legislazione con emendamenti
You can sign up for a trial and make the most of our service including these benefits.
Perché iscriversi a vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Gli abbonati possono vedere tutte le eventuali correzioni effettuate sul caso.
You can sign up for a trial and make the most of our service including these benefits.
Perché iscriversi a vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Gli abbonati hanno accesso ad una rappresentazione grafica delle relazioni tra il caso corrente e i casi a lui collegati. Un'alternativa alla lista dei casi, la 'Mappa dei Precedenti', rende più facile stabilire quale caso ha maggiore rilevanza nella tua ricerca e permette di capire quali casi meritano un ulteriore approfondimento. La visione d'insieme permette inoltre di capire come il caso è stato ricevuto
Perché iscriversi a vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Gli abbonati possono vedere la lista dei risultati collegati al tuo documento attraverso gli argomenti e le citazioni che Vincent ha trovato.
You can sign up for a trial and make the most of our service including these benefits.
Perché iscriversi a vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.