Italy has published the decree in the Official Gazette on 18 August 2015 on new anti-¬abuse rule and other measures to enhance legal certainty in tax matters. It became effective on 2 September 2015. The decree also modifies the rules on the statute of limitations in the case of tax crimes providing that the doubling of the terms does not apply if the crime notice is provided to the public prosecutor after the expiration of the ordinary statutes. In the case of criminal tax investigations, the statute of limitation has been extended to double as per the approved Legislative Decree 128. The statute of limitation is extended to five years in the case of failure to file any tax return. However, a specific provision states that in the case of criminal tax investigations, the statute of limitation may be extended by double.