The Charge of Using False Invoices: A Risk for the Director
Receiving a challenge for the use of invoices relating to non-existent transactions represents one of the most delicate moments in the professional life of a company director. The accusation of having included fictitious costs in the tax return to evade taxes exposes not only the company to heavy tax penalties but, above all, the legal representative to serious criminal consequences. In these situations, the timeliness and accuracy of the defense strategy are fundamental. The approach of lawyer Marco Bianucci, a criminal lawyer in Milan, focuses on the meticulous analysis of every single document to reconstruct the real dynamics of the company's facts and protect the entrepreneur's position.
The Regulatory Framework: Invoices for Non-Existent Transactions
In our legal system, the crime of fraudulent tax return through the use of invoices or other documents for non-existent transactions is governed by Article 2 of Legislative Decree 74/2000. This is a crime that is consummated at the moment the income or VAT return containing fictitious elements is filed, with the specific aim of evading taxes.
It is crucial to distinguish between two types of non-existence. Objective non-existence occurs when the invoiced transaction has never actually been carried out, neither in whole nor in part. Subjective non-existence, on the other hand, occurs when the transaction is real and the goods or services have been effectively exchanged, but the parties appearing on the invoice are different from those who materially concluded the deal. The latter scenario is typical of so-called carousel fraud, where the director risks being involved in illicit schemes orchestrated by third parties without their knowledge.
The Bianucci Law Firm's Approach to Tax Criminal Defense
Facing an accusation for tax crimes requires a deep mastery of both criminal law and business dynamics. As a criminal lawyer in Milan, lawyer Marco Bianucci structures the director's defense by starting with a rigorous examination of accounting and non-accounting documentation. The primary objective is to dismantle the prosecution's case by demonstrating the effectiveness of the services received or, in cases of subjective non-existence, the absolute lack of awareness on the part of the entrepreneur regarding the tax non-compliance of their supplier.
The Bianucci Law Firm works to gather tangible evidence, such as email exchanges, contracts, transport documents, payment traceability, and testimonies, that can attest to the commercial regularity of the disputed relationships. The strategy aims to demonstrate the absence of the specific intent to evade taxes, a subjective element essential without which the crime cannot exist. Every step is shared with the client, ensuring a transparent, personalized defense aimed at protecting the director's assets and personal freedom.
Frequently Asked Questions
What are the risks for a director accused of using false invoices?
The legal representative who signs and files a tax return containing invoices for non-existent transactions risks severe prison sentences. Furthermore, they are exposed to the concrete risk of preventive seizure of their personal assets, aimed at confiscation equivalent to the profit of the alleged crime, as well as possible disqualifications from holding management positions in companies.
How does one defend themselves if the disputed transaction actually occurred?
If the transaction is real but subjective non-existence is contested, the defense focuses on demonstrating the director's good faith. From the perspective of a lawyer experienced in criminal law, it is essential to prove that the company has adopted all necessary precautions in selecting the supplier and that there was no collusive agreement aimed at tax fraud. Proof of traceable payment and commercial correspondence are determining factors.
Is it possible to avoid criminal proceedings by paying the tax debt?
Full payment of the tax debt, including penalties and interest, before the declaration of the opening of the first-instance trial, constitutes a cause for non-punishability for certain tax crimes. However, the assessment of the appropriateness and feasibility of this path must be carefully considered with the defense counsel, as it represents a complex strategy that requires a detailed analysis of the individual case and company resources.
Protect Your Company Position: Contact the Bianucci Law Firm
An investigation for tax crimes requires immediate intervention and targeted defense strategies, as the consequences for the director and the company can be devastating. If your company has received challenges related to invoices for non-existent transactions, it is essential to rely on competent legal advice to promptly evaluate the available documents and evidence. Lawyer Marco Bianucci receives clients at the Bianucci Law Firm in Milan, at Via Alberto da Giussano 26. Contact the firm to schedule an initial consultation and analyze your situation with the utmost confidentiality and professionalism.