Prescrizione e deroga della retroattività della legge penale più favorevole
Autore | Luigi Favino |
Pagine | 167- |
Page 167
Il noto istituto della successione delle leggi penali nel tempo consente all'imputato, qualora la norma violata al momento in cui fu commesso il reato e le posteriori siano diverse, di essere giudicato applicando la legge a lui più favorevole. Perché operi questo principio è però necessario che il fatto previsto come reato dalla norma successiva conservi la medesima tipicità di quello anteriormente sanzionato, cioè abbia quegli stessi caratteri di tipicità e non altri, perché altrimenti si verificherà un caso di abolitio criminis per il passato - ex art. 2 comma 2 c.p. anche se c'è stata condanna definitiva - ed una diversa sanzione penale per il futuro, quanto a quella diversa tipicità.
Ma il principio della retroattività della legge penale più favorevole deve subire tre deroghe, rappresentate dalle leggi temporanee, dalle eccezionali e da quelle finanziarie. Quanto a queste ultime, l'art. 20 L. n. 4/1929 stabilisce infatti che alle violazioni delle leggi finanziarie si applicano necessariamente le leggi del tempo della loro commissione, indipendentemente da abrogazioni o modifiche successive.
Autori assai autorevoli si sono chiesti se la «Ragione di Stato» del prelievo fiscale possa arrivare a tanto senza violare il principio di uguaglianza, comportando una discriminazione tra autori di reati comuni e di reati fiscali 1. La risposta della Corte costituzionale, per la quale la presunta discriminazione trova una «ragionevole giustificazione nell'interesse primario della riscossione dei tributi» 2, costituzionalmente protetto dall'art. 53 della Carta fondamentale, sembra...
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