Contributing Scholar Metodo Giuridico • ISSN 3103-7305

Federico Sciullo

Attorney at the Rome Bar

Specialises in criminal law and criminal procedure. For Metodo Giuridico he analyses legislative reforms and practical implications concerning gender-based offences, the Red Code framework, and offender rehabilitation programmes.

Published Contributions

Full-Text English Papers

Doctrinal Essays

Case Notes

All Scholars & Editorial Board Profilo in Italiano (/autori/federico-sciullo/) English Edition Hub

Research Disciplines & Indexed Descriptors (JEL / EU EuroVoc)

Primary Legal Areas: Precautionary & Asset Forfeiture Measures (4) White-Collar, Corporate & Tax Crime (1) Criminal Sanctions & Sentencing (1)

AEA JEL Codes: JEL K14 — Criminal Law JEL K42 — Illegal Behavior and the Enforcement of Law JEL K22 — Business and Securities Law JEL H26 — Tax Evasion and Avoidance

EU EuroVoc: seizure of goods confiscation of property economic offence tax offence penalty criminal law

Chronological Bibliography in Metodo Giuridico

ISSN 3103-7305 • Diamond Open Access (CC BY-NC-ND 4.0)

Showing all 6 published papers (newest first)

Supreme Court Case Note Precautionary & Asset Forfeiture Measures

Vol. 1, Issue 2 (2026) • Art. 3825 • September 2, 2026

Preventive Seizure, Direct Confiscation of Money, and Requirements of Periculum in Mora

Italian original: Sequestro preventivo, confisca del denaro e periculum in mora

This paper analyzes Italian Supreme Court (Second Criminal Section) judgment no. 5928 of 12 February 2026 concerning the requirements for preventive seizure aimed at direct confiscation of monetary funds. Applying the principle already established by the…

Italian Full Text PDF A4 (IT) .RIS .BIB

Supreme Court Case Note White-Collar, Corporate & Tax Crime

Vol. 1, Issue 2 (2026) • Art. 3813 • September 1, 2026

De Facto Directorship: Criminal Liability across Tax Fraud, Bankruptcy, and Money Laundering

Italian original: Amministratore di fatto: frode fiscale, bancarotta e riciclaggio

The Second Criminal Section of the Italian Court of Cassation, in judgment no. 22859 of 22 June 2026, provides an authoritative ruling on the intersection between corporate, tax, and bankruptcy crimes in complex fraudulent schemes. The Supreme Court…

Italian Full Text PDF A4 (IT) .RIS .BIB

Supreme Court Case Note Precautionary & Asset Forfeiture Measures

Vol. 1, Issue 2 (2026) • Art. 3697 • August 26, 2026

Equivalent Asset Seizure in Tax Offences: Exclusion of Joint and Several Liability

Italian original: Sequestro per equivalente nei reati tributari: stop alla solidarietà

The Italian Supreme Court of Cassation (Third Criminal Division, Judgment no. 993 of 12 January 2026) ruled that joint and several liability under civil law cannot be applied to preventive freezing orders aimed at equivalent confiscation in tax crimes under…

Italian Full Text PDF A4 (IT) .RIS .BIB

Supreme Court Case Note Precautionary & Asset Forfeiture Measures

Vol. 1, Issue 2 (2026) • Art. 3613 • August 20, 2026

Confiscation in Money Laundering Offences: Substantive Limits on Actual Net Profit

Italian original: Confisca nel riciclaggio: i limiti sul profitto effettivo

Judgment no. 27548 delivered on July 22, 2026 by the Second Criminal Chamber of the Italian Supreme Court of Cassation establishes constitutional and substantive boundaries regarding value confiscation under Article 648-quater of the Criminal Code against…

Italian Full Text PDF A4 (IT) .RIS .BIB

Supreme Court Case Note Precautionary & Asset Forfeiture Measures

Vol. 1, Issue 2 (2026) • Art. 3495 • August 12, 2026

Fraudulent Evasion of Tax Enforcement and Judicial Assessment of Illegal Profit

Italian original: Sottrazione fraudolenta imposte e quantificazione del profitto

This article examines Supreme Court Penal Section III decision no. 29778 of 5 August 2026. The Court established that pre-trial asset freezing under Article 11 Legislative Decree 74/2000 must be calculated based on the actual value of fraudulently concealed…

Italian Full Text PDF A4 (IT) .RIS .BIB

Doctrinal Essay Criminal Sanctions & Sentencing

Vol. 1, Issue 2 (2026) • Art. 1384 • August 1, 2026

Conditional Sentence Suspension Subordinated to Rehabilitation Under Law 168/2023

Italian original: La sospensione condizionale ai percorsi di recupero dopo la L. 168

This paper analyses the conditional suspension of sentences subject to rehabilitation courses for individuals convicted of domestic and gender-based violence, reformed by Article 15 of Law No. 168 of 2023. In light of the recent 2025 rulings of the Italian…

Italian Full Text .RIS .BIB