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The main parties to a criminal trial are the judge, [1] the defendant, [2] and the prosecutor (the Pubblico Ministero). [3] There are other parties that are optional, and they are: the Polizia Giudiziaria (Judiciary Police, a branch of the police whose duty is to help a prosecutor during his investigations), [4] the parte lesa (the injured party), [5] the responsabile civile (civilly liable ...
There used to be only five codes of Italian law: the civil code, the code of civil procedure, the penal code, the code of criminal procedure, and the navigation code. [1] Starting from the eighties, more specific subjects were needed and specific codes were created to better codify the law.
In Italian law, the main regulatory body for criminal law is the Italian penal code, which is one of the sources of Italian criminal law together with the Constitution and special laws. [25] The Italian penal code was approved with Royal decree no. 1,398 of 19 October 1930, entered into force on 1 July 1931 [ 26 ] and has been amended several ...
The government sets the tax rate according to income, but the regions can add an additional 0.7 percent to 3.33 percent. In addition to the regional income tax, a municipal income tax can be levied which ranges from 0.1 percent to 0.9 percent. Municipalities can also establish progressive tax rates applicable to the national income bracket. [2]
In contrast, the 1930 Penal Code, often referred to as the "Rocco Code" after Minister of justice Alfredo Rocco, marked a shift in Italy's criminal law framework. This code reintroduced the death penalty and included provisions that emphasised state security and public order, reflecting the legal and social context of its time under the Fascist ...
About 21% of Italy’s taxpayers earn between €29,000 and €75,000 a year, contributing more than 40% of income tax revenues, Reuters reported, citing Treasury data.
Italy in 2019 introduced a 3% levy on revenue from internet transactions for digital companies with annual sales of at least 750 million euros ($809 million) if at least 5.5 million are made in Italy.
The Scudo Fiscale amnesty was related to tax evasions made up to December 31, 2008 and took its effect only from September 15 to December 15, 2009. The relevant law was named Imposta straordinaria sul rimpatrio di attivita` finanziarie e patrimoniali detenute fuori del territorio dello Stato ("Extraordinary tax on the repatriation of foreign ...