Indeed, the disapplication of the Italian legislation would not modify the substance of tax offences at stake — in other words, the previsibility requirement of the legality principle would be met — and would not lead to a conviction for an act or omission that did not constitute an offence at the time when it was committed — so there would be no retroactive application of the criminal law (§ 54 - 57). (europeanlawblog.eu)
In a nutshell, the CRA has begun to record the fingerprints of every person charged with tax evasion, a move that could severely restrict foreign travel for any Canadian accused but not necessarily convicted of a criminal tax offence. (moneysense.ca)
She maintained that tax defaulters who failed to take advantage of the VAIDS programme would be subjected to tax investigations as well as made to face criminal prosecution for tax offences. (newsdiaryonline.com)