Facing criminal proceedings for tax offenses is an extremely delicate moment for any entrepreneur or professional. When we talk about fraudulent tax return through other artifices, we refer to one of the most complex cases in economic criminal law, governed by Article 3 of Legislative Decree 74/2000. As a criminal lawyer in Milan, I deeply understand the impact that an accusation of this nature can have on personal reputation and business continuity. The aim of this page is to clarify the legal boundaries of this crime and illustrate how a timely and technical defense can make a difference in the legal process.

The Crime of Fraudulent Tax Return: What the Law States

The crime of fraudulent tax return through other artifices occurs when a taxpayer, in order to evade income or value-added taxes, carries out objectively or subjectively simulated transactions, or uses false documents or other fraudulent means capable of hindering the assessment and misleading the tax administration. Unlike the use of invoices for non-existent transactions, here the criminal conduct is more sophisticated: a simple false accounting entry is not enough, but a quid pluris is necessary, i.e., a deceptive staging constructed to hide the economic reality.

It is essential to emphasize that, for this crime to be established, the law requires the exceeding of specific punishability thresholds. The act constitutes a crime only if the tax evaded exceeds thirty thousand euros and if the total amount of assets withdrawn from taxation, including through the indication of fictitious liabilities, exceeds five percent of the total amount of assets indicated in the tax return, or in any case exceeds one million five hundred thousand euros. The complexity of these calculations requires the intervention of an expert professional in the field.

The Approach of Studio Legale Bianucci in Tax Defense

Defense in tax criminal matters cannot be limited to knowledge of the penal code alone, but requires a deep mastery of fiscal and accounting dynamics. The approach of Avv. Marco Bianucci, an expert lawyer in tax criminal law in Milan, starts with a rigorous analysis of the contested documentation. The defense strategy often focuses on verifying the subjective element of the crime, namely the specific intent to evade. Not every accounting or interpretative error constitutes fraud: it is essential to demonstrate whether or not there was a deliberate intention to deceive the Tax Authorities through complex artifices.

At the office located at Via Alberto da Giussano 26, each case is handled with an analytical method. Often collaborating with technical consultants for the party, Avv. Marco Bianucci works to dismantle the prosecution's case, verifying the actual existence of the contested artifices and the correct calculation of the punishability thresholds. The goal is to transform a general accusation into a precise technical discussion, where every piece of evidence is carefully examined to protect the client's position.

Frequently Asked Questions

What is the difference between fraudulent tax return through non-existent invoices and through other artifices?

The difference lies in the means used for the fraud. While Article 2 of Legislative Decree 74/2000 punishes the use of invoices or other documents for non-existent transactions (documents false in their materiality or content), Article 3 punishes the use of other fraudulent means, such as simulated transactions or false documents recorded in the mandatory accounting records, accompanied by deceptive conduct capable of hindering assessment.

What are the risks if I am convicted of this crime?

The law provides for severe penalties for tax offenses. For fraudulent tax return through other artifices, the penalty is imprisonment from four to eight years. However, the determination of the penalty depends on many factors, and this is where the role of an expert criminal lawyer becomes crucial in identifying mitigating circumstances or alternative procedural strategies.

Is asset seizure possible in case of an investigation?

Yes, in proceedings for tax offenses, it is common for the judicial authority to order the preventive seizure of assets, aimed at confiscation for equivalent value, for an amount corresponding to the tax presumed to have been evaded. A proactive defense also aims to contest or limit such real precautionary measures to safeguard the assets of the investigated person during the trial.

If I pay the tax debt, does the crime extinguish?

The full payment of the tax debt, including penalties and interest, before the opening of the first-instance trial, can constitute a cause for non-punishability for some tax offenses or, in the case of fraudulent tax return, a special attenuating circumstance that can significantly reduce the penalty by up to half and prevent the application of accessory penalties.

Request a Case Evaluation

If you are involved in a tax assessment that may have criminal implications or have received a notice of investigation for tax offenses, time is a determining factor. Do not wait for the situation to worsen. Avv. Marco Bianucci, thanks to his consolidated experience as a criminal lawyer in Milan, is available to examine your position and define the best defense strategy. Contact the office at Via Alberto da Giussano, 26 to schedule an appointment and protect your rights with competence and professionalism.