The Regulatory Framework: From Tax Audit to Criminal Investigation
The Verification Report (PVC) is the final act of a tax audit. Through this document, the auditors summarize the operations carried out and, if they find violations of tax regulations, quantify the taxes they believe have been evaded. The situation becomes particularly serious when the amount of tax evaded, or the assets hidden from taxation, exceeds the specific punishability thresholds established by Legislative Decree 74/2000. In these cases, the violation ceases to be a mere administrative offense and constitutes a genuine tax crime.
In the presence of criminal findings, the auditing bodies are obliged to immediately transmit a notification of a crime to the competent Public Prosecutor's Office. This act marks the formal commencement of preliminary investigations against the legal representative of the company or the individual taxpayer. It is in this crucial phase, which occurs between the closure of the audit and the Public Prosecutor's decisions, that the intervention of a qualified professional becomes decisive to prevent the situation from escalating into a committal for trial.
The Italian legal system, however, provides tools to neutralize the criminal consequences of tax violations. For certain types of crimes, such as the omission of withholding tax or VAT payments, the full payment of the tax debt, including penalties and interest, made before the opening of the first-instance trial, can lead to non-punishability. For other offenses, voluntary compliance (ravvedimento operoso) or settlement with adhesion (accertamento con adesione) can ensure the extinction of the crime or significant reductions in penalties, provided that action is taken with extreme promptness.
The Approach of the Bianucci Law Firm
Facing a tax audit with criminal implications requires a strategic and integrated vision. The approach of Avv. Marco Bianucci, a lawyer expert in corporate and tax criminal law in Milan, is based on the close correlation between administrative procedure and criminal proceedings. The defense strategy is tailor-made, meticulously analyzing the disputes raised in the PVC to assess their actual legal validity and the scope for appeal.
The Bianucci Law Firm strives to establish, when appropriate, a constructive dialogue with the Tax Administration. The primary objective is to resolve the tax dispute in the most advantageous terms and manner for the client, in order to mitigate or completely eliminate the associated criminal risk. Avv. Marco Bianucci assists the client at every stage, ensuring rigorous technical defense and providing preventive advice aimed at making the most protective choices even before the criminal proceedings are in full swing.
Frequently Asked Questions
What exactly happens after the notification of a PVC with criminal findings?
After the delivery of the PVC, the auditors transmit the notification of the crime to the Public Prosecutor's Office, which registers the taxpayer in the list of suspects and initiates preliminary investigations. In parallel, the Agenzia delle Entrate will assess the findings to issue a potential notice of assessment. This is the moment when it is essential to activate your legal defense to intervene before the criminal investigations conclude and lead to a request for committal for trial.
Is it possible to avoid criminal proceedings by paying the evaded taxes?
Yes, current legislation favors those who regularize their position. For crimes such as non-payment, full payment of the debt extinguishes the crime if it occurs before the opening of the trial. For declaration-related crimes, voluntary compliance before formal knowledge of inspections can also lead to a cause for non-punishability, making the factor of time crucial.
What are the punishability thresholds for tax crimes?
The thresholds vary depending on the type of crime contested. For example, for an inaccurate declaration, the crime is constituted if the tax evaded exceeds one hundred and fifty thousand euros and the undeclared income exceeds ten percent of the total or, in any case, three million euros. For omitted VAT payments, the threshold is set at two hundred and fifty thousand euros for each tax period.
What are the costs for legal assistance in case of tax crimes?
The costs of legal proceedings depend on numerous factors specific to each individual case, such as the complexity of the disputes raised in the PVC, the volume of documentation to be examined, and the procedural steps to be taken. During the initial consultation, Avv. Marco Bianucci will analyze the specific situation and provide a clear and transparent overview of the expected financial commitment for managing the case.
Contact the Bianucci Law Firm in Milan
Receiving a Verification Report (PVC) with criminal aspects requires clarity and prompt action. Ignoring the problem or delaying legal intervention can compromise the possibilities of defense and out-of-court resolution of the dispute. Contact Avv. Marco Bianucci at the Bianucci Law Firm, located at Via Alberto da Giussano 26 in Milan, for an in-depth and confidential analysis of your situation. Together, it will be possible to evaluate the disputes raised by the auditors and structure the most effective strategy to protect your position.