IN CASO DI REATI TRIBUTARI L’ACCORDO CON L’AMMINISTRAZIONE FINANZIARIA PER IL PAGAMENTO RATEALE DEL TRIBUTO, ANCHE SE GARANTITO DA POLIZZA FIDEIUSSORIA, NON GIUSTIFICA IL DISSEQUESTRO DEGLI IMPORTI SOTTOPOSTI A VINCOLO AI FINI DELLA CONFISCA PER EQUIVALENTE
La Suprema Corte esclude che l’adesione dell’imputato – nel caso in esame del reato di cui all’art. 10-ter d. lgs. n. 74/2000 per mancato versamento dell’IVA per un ammontare di € 251.319 – alla procedura amministrativa di estinzione rateizzata del debito tributario, seppure garantita da idonea polizza fideiussoria, consenta la revoca del sequestro preventivo finalizzato alla confisca per equivalente su somme di denaro di importo corrispondente al tributo evaso.
L’art. 1, comma 143 legge n. 244/2007 (Finanziaria 2008) ha esteso ai reati tributari, nei limiti della compatibilità, la confisca per equivalente di cui all’art. 322-ter c.p. disponendo che “nei casi di cui agli articoli 2, 3, 4, 5, 8, 10-bis, 10-ter, 10-quater e 11 del decreto legislativo 10 marzo 2000, n. 74, si osservano, in quanto applicabili, le disposizioni di cui all’articolo 322-ter del codice penale”.
Disposto il sequestro preventivo (per equivalente) finalizzato alla confisca, l’accordo con l’Agenzia delle Entrate per il pagamento rateale del carico tributario seppur corredato da idonea garanzia non è ritenuto idoneo alla revoca ma, esclusivamente, a progressiva riduzione dell’importo sequestrato in ragione delle rate di volta in volta pagate.
La ratio di tale principio di diritto è da individuarsi nella funzione tipica del sequestro preventivo per equivalente, che è quella “di sottrarre alla disponibilità dell’imputato una somma pari a quella del profitto ogniqualvolta non si renda possibile aggredire direttamente l’oggetto del profitto” e dunque, innanzitutto, “di impedire che l’autore del reato continui a usufruire di quello che è stato il profitto del reato stesso”.
Se si consentisse la revoca della misura cautelare per l’attivazione di una garanzia fideiussoria “si lascerebbe il patrimonio dell’imputato invariato in quanto ad essere sottoposto a sequestro sostanzialmente finirebbe denaro del garante che, quindi, non è nella diretta disponibilità dell’imputato bensì del terzo” e “si lascerebbe quindi l’autore del reato libero di disporre del profitto di esso contraddicendo così le ragioni stesse del sequestro preventivo”.
Cass. Pen., Sez. III, 19-6/31-8/2012, n. 33587
REPUBBLICA ITALIANA
IN NOME DEL POPOLO ITALIANO
LA CORTE SUPREMA DI CASSAZIONE
SEZIONE TERZA PENALE
Composta dagli Ill.mi Sigg.ri Magistrati:
Dott. MANNINO Saverio F. – Presidente –
Dott. TERESI Alfredo – Consigliere –
Dott. LOMBARDI Alfredo M. – Consigliere –
Dott. FIALE Aldo – Consigliere –
Dott. SARNO Giulio – rel. Consigliere –
ha pronunciato la seguente:
sentenza
sul ricorso proposto da:
1) P.F. N. IL (OMISSIS);
avverso l’ordinanza n. 52/2011 TRIB. LIBERTA’ di UDINE, del 02/12/2011;
sentita la relazione fatta dal Consigliere Dott. GIULIO SARNO;
sentite le conclusioni del PG Dott. POLICASTRO Aldo, annullamento con rinvio.
Svolgimento del processo
1. P.F., indagato per il reato di cui al D.Lgs. n. 74 del 2000, art. 10 ter per avere, nella sua qualità di legale rappresentante della società immobiliare Santa Monica srl, omesso di versare l’Iva relativa al periodo d’imposta 2009 per l’importo di Euro 251.319 nel termine previsto per il versamento dell’acconto relativo al periodo d’imposta successivo, propone ricorso per cassazione avverso l’ordinanza in epigrafe con la quale il tribunale di Udine ha rigettato l’appello proposto avverso il decreto del gip presso il tribunale di Udine con il quale è stata respinta la richiesta di revoca della sequestro preventivo finalizzato alla confisca per l’equivalente disposta su somme di denaro nella sua diretta disponibilità per l’importo in precedenza indicato.
2. La richiesta di revoca era stata avanzata sul presupposto che il mancato versamento dell’Iva era dipeso da situazione di provvisoria difficoltà finanziarie della società e che comunque l’agenzia delle entrate aveva aderito alla richiesta di rateizzazione avanzata dal ricorrente il quale aveva rilasciato garanzie fideiussorie a copertura di quanto dovuto a titolo di imposta, interessi e sanzioni ed aveva anche già provveduto al pagamento delle prime due rate concordate.
Il tribunale, condividendo l’assunto del gip, respingeva l’appello rilevando che il pagamento di due sole rate del piano di ammortamento ed il rilascio della polizza fideiussorie non potevano ritenersi equivalenti alla effettiva e definitiva estinzione della posizione debitoria con l’amministrazione finanziaria, condizione alla quale, secondo l’orientamento indicato anche in alcune sentenze di questa Corte citate, si ritiene subordinata l’insussistenza dei presupposti per procedere a confisca.
3. Deduce in questa sede il ricorrente la violazione della L. n. 244 del 2007, art. 1, comma 143, art. 322 ter c.p., art. 321 c.p.p., comma 2, art. 319 c.p.p., D.Lgs. n. 462 del 1997, art. 3, comma 3 bis.
Al riguardo si fa rilevare come a fronte delle disposizioni del D.Lgs. n. 462 del 1997, artt. 3 e 3 bis che prevedono la possibilità di addivenire ad una soluzione estintiva del debito tributario in sede amministrativa, non sia possibile procedere alla confisca per equivalente quando tale procedura risulti come nella specie attivata.
Si fa rilevare inoltre l’evidente ed ingiustificata difformità dai principi enunciati dall’art. 319 c.p. che attribuisce nel caso di sequestro conservativo effetto estintivo alle garanzie offerte in favore del creditore. Si fa peraltro rilevare come per l’indagato abbia rilasciato fideiussione un soggetto appositamente riconosciuto idoneo ex lege ai sensi del D.Lgs. n. 462 del 1997, art. 3 bis e si fa rilevare anche che poichè il procedimento penale è destinato a concludersi prima dell’estinzione radicale del debito secondo le modalità concordate con l’amministrazione, la mancata rilevanza attribuita al rilascio di una fideiussione determinerebbe l’adozione della confisca pur in concomitanza con il pagamento rateale del debito tributario, dando così luogo ad una illegittima duplicazione sanzionatoria censurata anche dalla corte di cassazione in recenti decisioni.
Motivi della decisione
Pur nella consapevolezza di orientamenti non sempre sovrapponibili nelle decisioni di questa Corte in materia di sequestro preventivo per equivalente, ritiene il Collegio di dover sottolineare come le pronunce più recenti siano nel senso di ritenere che tale forma di sequestro disposto nei confronti di persona sottoposta ad indagini per violazioni tributarie, non possa avere ad oggetto beni per un valore eccedente il profitto del reato, sicchè il giudice è tenuto a valutare l’equivalenza tra il valore dei beni e l’entità del profitto così come avviene in sede di confisca (Sez. 3, Ord. n. 1893 del 12/10/2011 Rv.251797 intema di reato di frode fiscale finalizzata all’evasione delle imposte sui redditi).
Anche Sez. 2, Sentenza n. 45054 del 2011Rv. 251070, sia pure per diversa fattispecie criminosa, si pone sulla stessa linea evidenziando come la confisca sia strumentale a colpire l’accrescimento patrimoniale frutto dell’illecito e non una parte del patrimonio in quanto tale, dandosi altrimenti vita ad un effetto sanzionatorio illegittimo, in quanto non previsto dalla legge.
E, di conseguenza, si è puntualizzato nell’occasione che il sequestro per equivalente non possa ricomprendere le somme che abbiano già formato oggetto di restituzione.
E’ inoltre da evidenziare che, proprio sulla base dei citati principi si è ritenuta manifestamente infondata la questione di legittimità costituzionale dell’art. 322 ter c.p. e L. 24 dicembre 2007, n. 244, art. 1, comma 143, per la parte in cui, nel prevedere la confisca per equivalente anche per i reati tributari previsti dal D.Lgs. 10 marzo 2000, n. 74, contrasterebbero, nel caso di sanatoria della posizione debitoria con l’Amministrazione finanziaria, con gli artt. 23 e 25 Cost..
Si è rilevato, infatti, che la restituzione all’Erario del profitto del reato fa venir meno lo scopo principale perseguito con la confisca, escludendo la temuta duplicazione sanzionatola (Sez. 3, n. 10120 del 01/12/2010 Rv. 249752).
E tale indirizzo va certamente condiviso in quanto lo scopo del sequestro per equivalente in funzione della successiva confisca non può che essere quello di colpire l’accrescimento patrimoniale nei casi in cui non sia possibile apprendere direttamente i beni che rappresentano il profitto del reato.
Ora poichè il D.Lgs. n. 74 del 2000, art. 10 ter sanziona il comportamento del soggetto che omette di versare l’Iva risultante a debito in sede di dichiarazione annuale il profitto non può che coincidere con l’importo dell’IVA trattenuta.
Ciò posto occorre allora affrontare l’altra questione, vale a dire l’effetto della attivazione della procedura del D.Lgs. n. 462 del 1997, art. 3 bis.
E’ intuitivo, già alla luce di quanto sin qui detto, che le ragioni del sequestro possano venire meno solo con il completamento del pagamento rateale concordato.
Sino ad allora il sequestro rimane legittimo ferma restando la possibilità di ottenere riduzioni in ragione degli importi versati.
Non può ritenersi, infatti, sufficiente il mero accordo con l’amministrazione finanziaria seppure seguito dal pagamento di alcune rate in quanto finchè il versamento non sarà completo l’obbligazione assunta non potrà dirsi adempiuta.
Semmai il pagamento delle rate potrà giustificare la richiesta di revoca parziale per un valore corrispondente al versato dovendosi escludere la possibilità di confisca per il valore restituito.
Nè vale obiettare, come fa il ricorrente, che l’accordo contempla il rilascio di garanzia fideiussoria per l’adempimento e che nella specie occorre uniformare la disciplina a quella del sequestro conservativo ricorrendo le stesse ragioni sostanziali di garanzia delle restituzioni.
Ora, si è già rilevato che in tema di sequestro preventivo finalizzato alla confisca per equivalente di cui all’art. 322-ter cod. pen., le somme di denaro costituenti oggetto del vincolo cautelare quale profitto del reato di corruzione non sono suscettibili di sostituzione attraverso una fideiussione da costituire presso un istituto di credito, trattandosi di una garanzia personale di pagamento non equipollente rispetto al bene in sequestro (Sez. 6, n. 36095 del 01/07/2009 Rv. 244870).
Alle ragioni indicate se ne possono aggiungere altre che servono a rispondere anche alla richiesta del ricorrente di assimilare la disciplina del sequestro in questione a quello conservativo.
Il sequestro preventivo, intende in via generale anticipare il provvedimento di confisca per evitare che la res considerata pericolosa, una volta lasciata nella disponibilità del reo, possa costituire per lui un incentivo a commettere ulteriore attività criminosa. Il sequestro per equivalente si giustifica con la necessità di sottrarre alla disponibilità dell’imputato una somma pari a quella del profitto ogniqualvolta non si renda possibile aggredire direttamente l’oggetto del profitto.
In sostanza l’obiettivo che si vuole raggiungere è anzitutto quello di impedire che l’autore del reato continui a usufruire di quello che è stato il profitto del reato stesso.
Tale scopo non può essere evidentemente raggiunto con la fideiussione in quanto tale garanzia lascerebbe il patrimonio dell’imputato invariato in quanto ad essere sottoposto sequestro sostanzialmente finirebbe denaro del garante che, quindi, non è nella diretta disponibilità dell’imputato bensì del terzo.
L’attivazione di una garanzia fideiussoria, lascerebbe quindi l’autore del reato libero di disporre del profitto di esso contraddicendo così le ragioni stesse del sequestro preventivo.
Per questa ragione non può essere invocata nemmeno alcuna similitudine con la disciplina del sequestro conservativo (per il quale espressamente rilevano invece la cauzione e la fideiussione) trattandosi in quest’ultimo caso di misura avente finalità diverse in quanto preordinata ad impedire la dispersione delle garanzie per il pagamento della pena pecuniaria, delle spese di procedimento e di ogni altra somma dovuta all’erario dello Stato, o delle obbligazioni civili derivanti dal reato e, quindi, di misura naturalmente anticipatoria rispetto ad una azione esecutiva individuale nei confronti dell’obbligato da delitto. Poichè, dunque, non è possibile addivenire alla tesi prospettata dal ricorrente e poichè in questa sede non si rende nemmeno possibile in assenza di elementi certi procedere ad eventuali limitazioni della somma sequestrata in ragione degli importi effettivamente versati, il ricorso non può che essere rigettato con conseguente condanna del ricorrente al pagamento delle spese processuali.
P.Q.M.
La Corte Suprema di Cassazione rigetta il ricorso e condanna il ricorrente al pagamento delle spese processuali.
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1.4M 45sec 360p. Karimi kurte siktiriyorum. 2.1M
45sec 360p. Karimi baskasina erkeye siktiriyorum.
1.6M 45sec 720p. Karimi siktirdim (konusmali) 3.2M 45sec
360p. Karim kendini baska erkeklere siktiricek.
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