Commentary on Judgment No. 14954 of 2024: Fraudulent Declaration and Compliance Visa

The recent Judgment No. 14954 of 2024 by the Court of Cassation has sparked significant debate regarding the criminal liability of authorized professionals in issuing compliance visas. In particular, the Court has clarified how issuing a "light" compliance visa, in the absence of the necessary prerequisites, can constitute a relevant causal contribution to the crime of fraudulent declaration through the use of invoices for non-existent transactions.

Regulatory and Jurisprudential Context

The crime of fraudulent declaration is governed by Article 4 of Legislative Decree No. 74 of 2000, which provides for severe penalties for those who use invoices for non-existent transactions to evade taxes. The judgment in question is part of a complex regulatory framework, where the Criminal Code, particularly Article 110, establishes that anyone who conspires in another's crime with a causal contribution is punishable.

In this case, an authorized professional who issues a compliance visa, despite lacking the prerequisites required by law, not only facilitates the illicit act but also strengthens the taxpayer's criminal intent. Such conduct cannot be considered a neutral act but becomes an integral part of a fraudulent scheme.

Judgment's Maxim and Reflections

Crime of fraudulent declaration through the use of invoices for non-existent transactions - Issuance of the so-called "light" compliance visa by an authorized professional - Relevant causal contribution pursuant to art. 110 of the Criminal Code - Existence - Reasons. Regarding tax crimes, the issuance, by an authorized professional, of the so-called "light" compliance visa for the VAT declaration, carried out in the absence of the necessary prerequisites, constitutes a conspiratorial contribution, causally relevant pursuant to art. 110 of the Criminal Code, to the crime of fraudulent declaration through the use of invoices for non-existent transactions, given that such conduct, as it normally precedes the filing of the declaration, facilitates or strengthens the other party's criminal intent.

This maxim effectively summarizes the Court's position, highlighting how the compliance visa can be a determining factor in the commission of tax crimes. Professionals' liability, therefore, is not limited to simple formal errors but extends to conduct that can facilitate illicit activities.

Conclusions

Judgment No. 14954 of 2024 represents an important step forward in the fight against tax evasion and tax crimes. It underscores the need for strict adherence to regulations by authorized professionals and calls for reflection on their responsibility. In a context where tax evasion is a matter of national importance, the judiciary's firm stance can contribute to ensuring greater transparency and correctness in the Italian tax system.