N. 81 ORDINANZA (Atto di promovimento) 16 maggio 2008
IL TRIBUNALE Ritenuto che il reato p.p. del d.lgs. 74/2000, n. 10-ter, e' stato introdotto in epoca successiva alla scadenza dei pagamenti periodici relativi ai redditi 2005;
Ritenuto pertanto di doversi accertare la legittimita' costituzionale della suddetta normativa relativamente ai fatti contestati, con riferimento agli artt. 3 e 25 della Costituzione di cui se ne sospetta la violazione:
quanto all'art. 3 della Cost., ossia riguardo al principio di uguaglianza, perche' il termine di pagamento dell'imposta dovuta in base alla dichiarazione annuale dei redditi coincideva con la data di presentazione della dichiarazione anteriore all'entrata in vigore della normativa di cui se ne pretende l'applicazione;
quanto all'art. 25 della Cost. perche' nessuno puo' essere punito se non in forza di una legge che sia entrata in vigore prima dei fatti contestati.
P.Q.M.
Ritenuta la rilevanza e la non manifesta infondatezza della illegittimita' cost. sospende il...
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