Omesso versamento di contributi previdenziali e nuova soglia di punibilità secondo le Sezioni Unite

The United Sections of the Supreme Court of Cassation with the sentence under consideration focuses on the punishment threshold introduced in the crime of failure to pay social security contributions with d.lgs. n. 8/2016. Addressing the specific issue of the correct identification of the reference time period for the assessment of exceeding the limit of 10,000 euros, the judges have to deal with matters of central theoretical and practical relevance, such as the nature of the punishment threshold as well as the influence that its introduction had on the structure of crime. The sentence traces the most relevant jurisprudential rulings following the new legislation of 2016 showing to share the fundamental points, and providing some specifications deriving from the solution offered to the specific question referred to the United Sections.