Plus the judge establishes that there is an additional "mean social damage" (due, i.e., to emulation phenomena) of 2k EUR.
So: the total "social damage" amounts to 107k EUR. This must be divided by the probability of being caught evading taxes, let's say 15%. Then: 107k / 0.15 = 713k EUR (rounded down). This is the total amount the criminal has to repay as a punishment to make complete atonishment, either through fines (provided he has enough money) or social works (which should then be paid much more than now), or a balance between the two. This looks a lot, but it is the only amount statistically effective.
This principle is `fair', in the meaning that it makes both the crime and the prosecution of the crime `statistically non-convenient'. It is also `rational', for there is no room allowed for more or less `hated' crimes (usually subject to manipulation, emotional reactions, demagogy and so on), though it is `elastic', since the definition of `social damage' can take into account many factors.
Note that a corollary of this principle is the following: once a criminal has completely made atonishment for his/her guilt, he/she is really `free'. All the damage has been repaid, in every possible rational and practical meaning, so that subsequent discriminations because of his/her police records should not be allowed. Also, the criminal's rehabilitation is automatic. Tests to see if he/she is still capable of crimes should not be necessary, because after the atonishment we don't have a criminal anymore: we have a common citizen who has repaid to the society more than the damage caused. He/she should already be `rehabilitated' enough. Recidivism has never to be taken into account too.
These are just my thoughts anyway, and a test for the making of a blog on this website if and when I will have some time to set it up. Feedbacks appreciated via email :)