The new Law Decree has significantly increased the criminal sanctions envisaged for unfaithful and missed tax returns. In particular, with reference to the unfaithful return, anyone caught in one of the annual declarations relating to income taxes (or VAT) with a tax evasion higher than 100,000 euros and with a total amount of the assets deducted from the tax (including the indication of non-existent passive items) which are more than 10% of the total amount…