Facing a precautionary seizure of one's company due to tax offenses attributed to its directors represents one of the most critical moments for the survival of a business. The freezing of bank accounts and company assets risks paralyzing all operations, preventing the normal production cycle. In these complex scenarios, the timely intervention of a qualified professional is fundamental. As a criminal lawyer in Milan, Avv. Marco Bianucci deeply understands the urgency and delicacy of these situations, offering legal support focused on protecting corporate assets and safeguarding business continuity.
The Regulatory Framework: Tax Crimes and Corporate Liability
The introduction of tax crimes into the catalogue of predicate offenses under Legislative Decree 231 of 2001 marked a turning point in economic criminal law. Today, if a director or executive commits a tax offense, such as fraudulent declaration or issuing invoices for non-existent transactions, acting in the interest or to the advantage of the company, the company itself is held administratively liable.
The most immediate and devastating consequence of this regulatory structure is the precautionary seizure, often aimed at confiscation for equivalent value. The Judicial Authority can order the freezing of company liquidity and assets for an amount equal to the profit of the crime, or the tax presumed to have been evaded. This precautionary measure directly impacts the company's finances, jeopardizing salary payments, supplier relationships, and the company's creditworthiness.
The Bianucci Law Firm's Approach to 231 Defense
Addressing criminal proceedings involving corporate liability requires a strategic vision that combines a deep understanding of corporate criminal law with an insight into business dynamics. The approach of Avv. Marco Bianucci, an expert lawyer in corporate criminal law in Milan, focuses on the meticulous analysis of investigative documents and the accurate reconstruction of internal decision-making flows within the company.
The primary objective of the defense is to demonstrate, where legal and factual grounds exist, the company's lack of involvement in the conduct of individuals. This is achieved by highlighting the adoption and effective implementation of Organization, Management, and Control Models (MOGC) prior to the commission of the offense. Furthermore, the Bianucci Law Firm works tirelessly to submit targeted appeals for review and release from seizure, arguing the lack of grounds for the precautionary measure, in order to restore breathing room and operational capacity to the business as quickly as possible.
Frequently Asked Questions
What happens if the company does not have a Model 231?
The absence of an Organization and Management Model at the time of the tax offense exposes the company to the concrete risk of incurring the sanctions provided for by Legislative Decree 231/2001, including the application of precautionary measures such as account seizure. However, the subsequent adoption of a suitable model, combined with compensation for damages to the Treasury, can be a factor to consider in mitigating the sanctions and facilitating the revocation of applied measures.
Is it possible to unfreeze the company's seized bank accounts?
Yes, it is possible to act for the release from seizure by submitting an appeal for review to the Court of Liberty to contest the legality of the order. A criminal lawyer will assess the legal grounds for the freeze, verifying whether there are procedural defects, evidentiary deficiencies, or errors in calculating the profit of the crime that justify the revocation of the measure and the consequent return of funds to the company.
Can the seizure for equivalent value also affect the administrator's personal assets?
Jurisprudence establishes that the precautionary seizure for equivalent value must primarily target the assets of the company that directly benefited from the tax offense. Only if the company's assets are insufficient, hidden, or non-existent is the Judicial Authority authorized to seize the personal assets of the administrator or legal representative under investigation for the tax offense.
Protect Your Company's Assets: Contact the Firm
Timeliness is the most critical factor when a company is hit by a precautionary seizure order. Every day of operational standstill can cause irreparable damage to the company structure and its market reputation. Entrusting yourself to targeted legal advice from the very first stages of the investigation is the first step towards building a solid defense and protecting the company's future.
Contact Avv. Marco Bianucci at the Bianucci Law Firm at Via Alberto da Giussano, 26 in Milan, for an in-depth analysis of the situation and to define the most appropriate defense strategy for the specific case. The costs and timelines of legal proceedings depend on numerous factors specific to each individual case; during the initial consultation, the lawyer will analyze the situation and provide a clear and transparent overview of the commitment required to handle the matter with the utmost professionalism.