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Silvio Berlusconi · tax · criminal prosecution · legislative discipline

Was Silvio Berlusconi finally convicted of tax fraud in the Mediaset case?

Yes. On 1 August 2013 Italy's Court of Cassation upheld Silvio Berlusconi's conviction for tax fraud for 2002 and 2003 and his four-year prison sentence, of which three years were covered by a remission law. He served the remaining year as community service from 2014 to 2015, lost his Senate seat on 27 November 2013 and was granted rehabilitation by a Milan court in May 2018. Berlusconi maintained that the sentence was baseless. He died on 12 June 2023, and the matter is concluded.

Last verified 30 October 2026. Italy

The record at a glance

What was alleged?Milan prosecutors charged Berlusconi with tax fraud relating to tax years 2002 and 2003 in the case concerning Mediaset television rights. The Milan District Court convicted him on 26 October 2012.1,2
Who made the claim?Milan public prosecutor's office, 26 October 2012
How did Berlusconi respond?Berlusconi's position was that he was innocent and that the sentence had no basis. In a video message on the evening of the Cassation ruling he criticised the judiciary. He later challenged the resulting ban on standing for office at the European Court of Human Rights but withdrew the application after his rehabilitation.1,3 (the subject's position)
Was there an official finding?The Court of Cassation upheld the tax fraud conviction and four-year sentence on 1 August 2013, with three years covered by remission.1,2,4
The conviction was for the offence in article 2 of Legislative Decree 74/2000, limited to tax years 2002 and 2003, and the two-year ban from public office became final on 18 March 2014.1,2
The Senate declared his seat forfeited on 27 November 2013.1,5
A Milan court granted rehabilitation on 11 May 2018.1
Was liability determined?Yes, liability was determined. Final criminal conviction for tax fraud upheld by the Court of Cassation on 1 August 2013, his only final conviction according to Reuters. Rehabilitation in 2018 restored his eligibility for office but did not overturn the conviction.1,6
What changed later?As of 30 October 2026 the 2013 tax fraud conviction is final and the matter is concluded. Berlusconi died on 12 June 2023.1,7
When was this checked?30 October 2026

What was alleged?

Claim

Milan prosecutors charged Berlusconi with tax fraud relating to tax years 2002 and 2003 in the case concerning Mediaset television rights. The Milan District Court convicted him on 26 October 2012.1,2

Made by Milan public prosecutor's office on 26 October 2012.

What did Berlusconi say?

Subject's position

Berlusconi's position was that he was innocent and that the sentence had no basis. In a video message on the evening of the Cassation ruling he criticised the judiciary. He later challenged the resulting ban on standing for office at the European Court of Human Rights but withdrew the application after his rehabilitation.1,3

"rewarded with accusations and a sentence based on nothing at all"

Silvio Berlusconi, video message (reported by Al Jazeera), 1 August 2013. This is the subject's own account, not a finding.

What do independent records show?

Court

First-instance judgment (as summarised by the European Court of Human Rights)

Milan District Court, 26 October 2012

Convicted Berlusconi of tax fraud for 2002 and 2003, imposing four years' imprisonment reduced to one year by remission and a five-year ban from public office.1

Court

Appeal judgment (as summarised by the European Court of Human Rights)

Milan Court of Appeal, 8 May 2013

Upheld the first-instance conviction.1

Court

Judgment in the Mediaset rights case

Court of Cassation, 1 August 2013

Annulled with remand the appeal judgment only as to Berlusconi's five-year ban from public office and rejected the rest of his appeal and those of the other defendants, so the conviction and main sentence became final.1,2,4

Court

Remand judgment n. 5544/2013 on the ancillary penalty

Milan Court of Appeal, 19 October 2013

Set the ban from public office at two years. The Court of Cassation, Third Criminal Section, rejected Berlusconi's appeal against this on 18 March 2014.1,2

Legislature

Vote on forfeiture of seat under Legislative Decree no. 235/2012

Senate of the Republic, 27 November 2013

The Senate invalidated his election and declared that he had forfeited his seat.1,5

Court

Decision declaring the sentence expired (as summarised by the European Court of Human Rights)

Milan Sentence Supervision Court, 9 April 2015

After completion of the alternative measure to detention granted on 10 April 2014, declared the main sentence and the ancillary penalty expired.1

Court

Rehabilitation order

Milan Sentence Supervision Court, 11 May 2018

Granted his application for rehabilitation, which became final on 29 May 2018.1

Court

Berlusconi v. Italy, Application no. 58428/13, decision adopted 30 August 2018 and notified in writing on 27 November 2018

European Court of Human Rights (Grand Chamber), 27 November 2018

Struck the application out of the list after Berlusconi withdrew it, without ruling on the merits.1

What was established?

Distinctions that matter here

Was liability determined?

Yes, liability was determined. Final criminal conviction for tax fraud upheld by the Court of Cassation on 1 August 2013, his only final conviction according to Reuters. Rehabilitation in 2018 restored his eligibility for office but did not overturn the conviction.1,6

What remains unresolved?

No open questions identified in the available records.

What is the current status?

As of 30 October 2026 the 2013 tax fraud conviction is final and the matter is concluded. Berlusconi died on 12 June 2023.1,7

As of 30 October 2026. No next proceeding is scheduled in the records we found.

Timeline

  1. Milan District Court convicts Berlusconi of tax fraud.1
  2. Milan Court of Appeal upholds the conviction.1
  3. Court of Cassation upholds the conviction.1,2,4
  4. Senate declares his seat forfeited.1,5
  5. Court of Cassation rejects his appeal against the two-year ban from public office.1,2
  6. Milan Sentence Supervision Court grants an alternative measure to detention for the remaining year.1
  7. Completes community service at a care home in Cesano Boscone, according to Fanpage.8
  8. Milan Sentence Supervision Court grants rehabilitation.1
  9. European Court of Human Rights strikes out his application after withdrawal.1
  10. Berlusconi dies.7

Sources

  1. European Court of Human Rights (copy hosted by Questione Giustizia), Berlusconi v. Italy, Application no. 58428/13, Grand Chamber decision, 27 November 2018 · document record Court, legislation, official register or regulator record
  2. Corte Suprema di Cassazione (copy in the Diritto Penale Contemporaneo archive), Corte Suprema di Cassazione, Terza Sezione Penale, judgment of 18 March 2014 (R.G. 52814/2013, filed 14 April 2014), Berlusconi Silvio, ban from public office, 14 April 2014 · document record Court, legislation, official register or regulator record
  3. Al Jazeera, Berlusconi lashes out at tax fraud conviction, 2 August 2013 Independent reporting
  4. Il Post, Confermata la condanna di Berlusconi, 1 August 2013 Independent reporting
  5. Senato della Repubblica, Giunte e Commissioni, Resoconto sommario n. 123, sedute di mercoledi 27 novembre 2013, 27 November 2013 · document record Government, parliamentary or audit document
  6. Investing.com, Factbox: Berlusconi's many court battles, one sole conviction (Reuters), 15 February 2023 Independent reporting
  7. ANSA, Silvio Berlusconi has died aged 86, 12 June 2023 Independent reporting
  8. Fanpage.it, La Cedu archivia il ricorso di Berlusconi contro la Legge Severino: le tappe della vicenda, 27 November 2018 Independent reporting

Revision history

Related: Silvio Berlusconi, tax, criminal prosecution, legislative discipline, Italy. To submit a document or request a correction, see right of reply.