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REATI TRIBUTARI: LA CASSAZIONE SULLA LEGITTIMITà DEL SEQUESTRO PREVENTIVO DEI BENI DELL'AMMINISTRATORE


La Corte di Cassazione, Terza Sezione Penale, con la sentenza n. 5780 del 7 febbraio 2018 si è espressa in tema di sequestro preventivo dei beni dell'amministratore ed ha chiarito che "Quando si procede per reati tributari commessi dal legale rappresentante di una persona giuridica, è legittimo il sequestro preventivo funzionale alla confisca per equivalente dei beni dell'imputato sul presupposto dell'impossibilità di reperire il profitto del reato nel caso in cui dallo stesso soggetto non sia stata fornita la prova della concreta esistenza di beni nella disponibilità della persona giuridica su cui disporre la confisca diretta". La suprema Corte ha inoltre precisato che, nel corso del procedimento penale, affinchè si possa procedere al sequestro finalizzato alla confisca di altri beni di cui il reo abbia la disponibilità per un valore corrispondente a quello del profitto del reato, "è necessario l'accertamento del presupposto costituito dalla impossibilità di sequestrare in via diretta i beni che costituiscono il profitto del reato stesso, quindi si può procedere a porre il vincolo preventivo, su beni diversi per un valore corrispondente, solo ove sia impossibile sottoporre a sequestro i beni che si identificano con il prezzo o il profitto del reato". Fonte: http://www.cortedicassazione.it
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