Business Risk and Tax Fraud Investigations
Discovering that your company is under investigation for tax fraud due to business relationships with a supplier that turned out to be a shell company is a destabilizing experience for any entrepreneur. Often, sound and legitimate businesses find themselves suddenly involved in complex investigations by the Guardia di Finanza, accused of participating in VAT fraud or carousel fraud entirely unknowingly. In these moments of deep uncertainty, it is crucial to be able to rely on solid and competent legal guidance. Lawyer Marco Bianucci, as a criminal lawyer in Milan, handles these delicate tax criminal proceedings, offering a defense aimed at protecting the entrepreneur, their reputation, and business continuity.
The Mechanism of Shell Companies and VAT Fraud
VAT fraud, commonly known as carousel fraud, is based on the fictitious interposition of companies lacking a real operational, economic, and asset structure, defined precisely as shell companies or missing traders. These entities are created with the sole purpose of issuing invoices for subjectively non-existent transactions, allowing other parties in the commercial chain to evade Value Added Tax or to accrue undue tax credits. The Italian legislator severely punishes anyone who, in order to evade income or value added taxes, uses invoices or other documents for non-existent transactions, constituting the crime of fraudulent declaration provided for by Article 2 of Legislative Decree 74 of 2000.
The crucial point in these judicial matters concerns the position of the final buyer, i.e., the entrepreneur who has regularly purchased goods, paid the price and VAT to their supplier, unaware that the latter was actually a shell company involved in a broader criminal scheme. Case law has repeatedly reiterated that, for a criminal offense to be constituted, specific intent to evade must be proven. Therefore, the unwitting buyer, who acted in complete good faith and in compliance with normal market dynamics, cannot be held criminally liable for the illicit conduct fraudulently carried out by their suppliers.
The Bianucci Law Firm's Approach to Tax Defense
The defense of an entrepreneur unknowingly involved in carousel fraud requires meticulous analysis and an extremely proactive defense strategy. The approach of lawyer Marco Bianucci, an expert in corporate criminal law in Milan, focuses on deconstructing the prosecution's case through the rigorous collection of evidence in favor of the accused. The primary objective is to demonstrate the client company's absolute detachment from the fraudulent agreement and the objective impossibility of recognizing the fictitious nature of the supplier at the time of the disputed commercial transactions.
To achieve this result, the Bianucci Law Firm conducts an in-depth examination of all company and commercial documentation. The formal and substantial regularity of contracts, transport documents, communications with the supplier, and financial flows, which must always be traceable, is verified. Furthermore, from the perspective of a criminal lawyer accustomed to dealing with white-collar crimes, it is essential to demonstrate that the goods or services were purchased at prices in line with normal market values. This step excludes any commercial anomaly or unjustified economic advantage that should have alerted a diligent economic operator, thus confirming the entrepreneur's complete good faith.
Frequently Asked Questions
What are the risks if I have registered invoices from a shell company unknowingly?
If your complete good faith and absence of intent, meaning the lack of awareness and willingness to evade taxes, are proven, there is no criminal liability for the crime of fraudulent declaration. However, the investigation carries the risk of precautionary seizures of bank accounts and invasive tax assessments. It is crucial to act immediately to demonstrate that you were an unwitting buyer, providing tangible proof of the regularity of the transactions and the diligence employed.
How can I prove I am an unwitting buyer in VAT fraud?
Proof of good faith is established by demonstrating that you have exercised the normal commercial diligence required in your sector. This includes verifying the supplier's registration with the Chamber of Commerce, confirming the existence of an operational headquarters, making payments exclusively through traceable banking channels, and, above all, purchasing goods at a price commensurate with market quotations, without benefiting from anomalous discounts.
What is the difference between objectively and subjectively non-existent transactions?
Objectively non-existent transactions occur when the invoiced transaction never actually took place and the goods or services were never exchanged between the parties. Subjectively non-existent transactions, which are typical of fraud involving shell companies, occur when the commercial transaction actually took place, but the parties appearing on the invoice are different from those who actually carried out the economic transaction.
Protect Your Business: Request a Legal Consultation
Facing an accusation of tax fraud and involvement in investigations concerning shell companies requires clarity, promptness, and a deep understanding of procedural dynamics. Each legal situation presents unique characteristics that influence the professional commitment required to build an effective defense. The variables involved, such as the complexity of accounting documentation and the need for investigative actions, make it impossible to provide reliable cost estimates without a preliminary analysis of the specific case. Contact lawyer Marco Bianucci at the Bianucci Law Firm in Milan, at Via Alberto da Giussano 26, to schedule an initial consultation. During the meeting, the legal aspects of the matter will be explained, and a clear and transparent overview of the commitment necessary to protect your rights will be provided.