The Boundary Between Tax Assessment and Criminal Proceedings

Receiving a notice from the Italian Revenue Agency for irregularities in income or VAT declarations inevitably causes deep concern. It is often believed that an accounting error only leads to monetary penalties. However, in certain circumstances, the situation can significantly worsen. As a criminal lawyer in Milan, Avv. Marco Bianucci perfectly understands the disorientation experienced when the line between administrative offense and criminal offense is crossed, transforming a tax matter into a delicate criminal proceeding.

When the Crime of False Declaration Occurs

Our legal system establishes precise rules to distinguish a simple irregularity from a genuine tax crime. The crime of false declaration occurs when a taxpayer declares in their annual return assets lower than the actual ones, or fictitious liabilities, with the aim of evading taxes. To trigger criminal relevance, the law requires the exceeding of specific punishability thresholds. Specifically, the evaded tax must exceed one hundred thousand euros and, concurrently, the undeclared income must exceed ten percent of the total declared or, in any case, two million euros.

The Crucial Importance of Specific Intent

Beyond exceeding numerical thresholds, the fundamental element that transforms an error into a crime is the so-called specific intent to evade. This means that the taxpayer's precise, conscious, and voluntary intention to avoid paying taxes must be proven. Simple negligence, inattention, or a mere calculation error, while potentially generating administrative sanctions, are not sufficient to establish a criminal conviction. Jurisprudence requires concrete proof of fraudulent intent.

The Defense Approach in Tax Crimes

Facing charges for tax crimes requires rigorous technical preparation and a deep understanding of procedural dynamics. The approach of Avv. Marco Bianucci, an expert lawyer in economic criminal law in Milan, is based on a meticulous and thorough analysis of all accounting and tax documentation. The Bianucci Law Firm works tirelessly to dismantle the prosecution's case, aiming to demonstrate, where possible, the absence of specific intent or to contest the incorrect quantification of the evaded tax calculated by the investigating authorities. Each case is handled individually, developing the most appropriate defense strategy for the client's specific situation.

Frequently Asked Questions

What are the risks if I am convicted of a false declaration?

Current legislation provides for a prison sentence of two years to four years and six months for this crime. In addition to imprisonment, a final conviction may lead to the application of particularly debilitating accessory penalties, such as disqualification from public office or the inability to contract with public administration, with serious repercussions on professional and business life.

If I pay the debt to the tax authorities, does the criminal offense cease to exist?

Yes, in the context of tax crimes related to false declarations, the legislator has provided that the full payment of the tax debt, including penalties and interest, if made before the opening of the first-instance trial, constitutes a cause for non-punishability. Evaluating this option represents a fundamental strategic step to be agreed upon with one's defense counsel.

Can I defend myself by claiming the error was made by my accountant?

In principle, the taxpayer remains ultimately responsible for their tax return. However, in criminal proceedings, if it can be unequivocally demonstrated that the error or omission was committed solely by the professional in charge, without the client's knowledge and without any evasive intent on their part, it is possible to have the charges dropped due to a complete lack of the psychological element of intent.

Entrust Your Defense to Studio Legale Bianucci

An investigation for tax crimes represents a moment of high criticality that requires clarity and specialized expertise. The consequences on personal liberty and assets should never be underestimated. If you are facing a challenge for a false declaration, it is essential to act promptly. Contact Avv. Marco Bianucci at the Milan office at via Alberto da Giussano, 26, for an in-depth initial consultation. We will analyze your situation with the utmost confidentiality to build together the most effective defense strategy to protect your rights.