Receiving a notice of guarantee for tax crimes represents a moment of deep concern and disorientation for any citizen or entrepreneur. The prospect of facing a criminal investigation related to tax matters inevitably generates anxiety about the possible repercussions on one's freedom, personal assets, and business continuity. In these situations, clarity and promptness in seeking qualified technical defense are fundamental. As a lawyer specializing in criminal law in Milan, Avv. Marco Bianucci deeply understands the human and legal implications of this delicate phase, assisting the investigated party from the very first moments of the legal process.

What is a Notice of Guarantee and What Does it Entail

In the Italian legal system, the notice of guarantee, technically defined as an information of guarantee (ex art. 369 of the Code of Criminal Procedure), is not equivalent to a conviction or even a committal for trial. It is an official communication with which the Public Prosecutor informs a person that they are under preliminary investigation for a specific crime. In the context of tax crimes, primarily governed by Legislative Decree 74/2000, the charges can relate to various offenses, such as fraudulent declaration through the use of invoices for non-existent transactions, omitted declaration, concealment or destruction of accounting documents, or the failure to pay withholding taxes or VAT.

The main purpose of this act is to guarantee the right to defense. By informing the investigated party of the existence of a proceeding against them, they are given the opportunity to appoint a trusted lawyer and to participate in investigative acts for which legal assistance is required, such as searches, preventive seizures, or interrogations. It is crucial to understand that receiving this document marks the beginning of a critical phase, in which every action or statement can significantly influence the outcome of the entire judicial matter.

Mistakes to Absolutely Avoid

When receiving a notification of this type, instinct might suggest impulsive reactions that risk worsening the investigated party's position. The first and most serious mistake is attempting to contact law enforcement agencies (such as the Guardia di Finanza) or the Public Prosecutor independently to provide explanations or justifications without the assistance of one's lawyer. Any statement made during this phase, if not carefully considered within a precise defense strategy, can be used against the investigated party.

Another extremely damaging behavior is the attempt to tamper with evidence, for example, by destroying accounting documents, altering computer files, or trying to agree on convenient versions with witnesses, employees, or business partners. Such actions not only complicate the defense on the merits of the tax crime but can constitute further and serious criminal offenses, as well as justify the application of precautionary measures.

The Approach of the Bianucci Law Firm

Defense in the field of tax criminal law requires cross-disciplinary expertise that combines a deep knowledge of criminal procedure with mastery of the complex dynamics of tax and corporate law. The approach of Avv. Marco Bianucci, a criminal lawyer in Milan with consolidated experience in this specific area, is based on a rigorous and timely analysis of every single detail of the case. At the Bianucci Law Firm, every defense strategy is tailor-made, starting with an in-depth study of the accounting documentation and the charges brought by the prosecution.

The primary objective is to establish a constructive dialogue, where possible and strategically useful, with the Judicial Authority, aiming to clarify the client's position already during the preliminary investigation phase. This working method translates into a careful examination of the thresholds of punishability, the existence of the subjective element of the crime (the intent to evade taxes), and the formal and substantial correctness of the investigations conducted by the Guardia di Finanza or the Revenue Agency. Avv. Marco Bianucci works to ensure that the rights of the investigated party are protected at every stage, also evaluating the impact of any voluntary compliance or payment of the tax debt for the purpose of reducing or excluding punishability, according to the most recent legislative reforms.

Frequently Asked Questions

What should I do immediately after receiving the notice of guarantee?

The first and only action to take is to immediately contact a trusted criminal lawyer. It is essential to hand over the received document to the professional so that they can examine the provisional charges, the legal provisions allegedly violated, and the prosecuting Judicial Authority. From that moment on, the defense lawyer will guide every subsequent step, interacting with the investigators.

If I pay the debt to the Revenue Agency, does the criminal proceeding automatically close?

Not always. Current legislation provides that for certain specific tax crimes (such as the failure to pay withholding taxes or VAT), the full payment of the tax debt, including penalties and interest, before the opening of the trial, can constitute a cause for non-punishability. For other more serious crimes, such as tax fraud, payment may only represent an attenuating circumstance. The assessment must be made on a case-by-case basis by an expert lawyer.

Can my personal or business assets be seized?

Yes, in proceedings for tax crimes, it is very common for the Public Prosecutor to request the Preliminary Investigation Judge for a preventive seizure aimed at confiscation, including by equivalent value. This means that bank accounts, real estate, or other assets can be frozen up to the amount of the tax presumed to have been evaded. Timely defense is crucial to attempt to avoid or limit the impact of such real precautionary measures.

How long do preliminary investigations for a tax crime last?

The duration of preliminary investigations varies depending on the complexity of the case. Normally, the term is six months or one year from the registration of the crime notification, but the Public Prosecutor can request extensions from the Judge, potentially reaching a maximum of eighteen or twenty-four months in complex cases. During this period, the file remains confidential, except for acts to which the defense lawyer has the right to attend.

Request a Legal Consultation in Milan

Facing an investigation for tax crimes requires clarity, technical expertise, and a solid defense strategy from day one. Do not let anxiety compromise your procedural position and the continuity of your business activities. Contact Avv. Marco Bianucci to schedule a confidential consultation and analyze your situation in detail. The Bianucci Law Firm receives you in Milan, at Via Alberto da Giussano 26, to offer you rigorous, clear legal assistance aimed at the best possible resolution of your case.