The violation of the ne bis in idem principle, under Section 649 of the Italian Code of Criminal Procedure, cannot be ascertained without taking into account the empiric dimension of the criminal offences at stake.

A comment on judgement No. 22486 of 24 July 2020 of the Criminal section of the Italian Court of Cassation.

L’accertamento della violazione del ne bis in idem tra reati in materia di imposte sui redditi e sul valore aggiunto e ipotesi di bancarotta fraudolenta non può prescindere dall’analisi della dimensione empirica delle fattispecie di reato

The violation of the ne bis in idem principle, under Section 649 of the Italian Code of Criminal Procedure, cannot be ascertained without taking into account the empiric dimension of the criminal offences at stake.

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