Analysis of Judgment No. 215/2024 of the Court of Appeal of Ancona: Tax Evasion and Director's Liability

Judgment No. 215 of 2024 of the Court of Appeal of Ancona offers important food for thought on the liability of company directors regarding the correct management of tax returns. In the case at hand, the defendant A.G. was convicted for filing a false tax return, omitting significant income and causing considerable tax evasion. Let's analyze the main legal aspects of this judgment and its implications for company directors.

Facts and Court's Decisions

In its judgment, the Court confirmed A.G.'s liability for declaring a negative income of Euro -58,402, while omitting to declare an actual income of Euro 857,000. This conduct resulted in tax evasion amounting to Euro 219,614. The Court rejected the defense's arguments, which sought to demonstrate the absence of illicit profit and the lack of specific intent.

Tax regulations require the declaration of income produced, regardless of the use of proceeds and prior debts.

Director's Liability in Tax Management

A crucial point emerging from the judgment concerns the director's liability in maintaining accounting records and filing tax returns. The Court highlighted that relying on an accountant does not exempt the director from their obligations. In fact, the obligation to verify the truthfulness and completeness of the declared information remains with the director themselves.

• Control of tax returns is essential.
• Liability cannot be fully delegated to third parties.
• Importance of transparency in business management.

Conclusions

Judgment No. 215/2024 of the Court of Appeal of Ancona represents an important reminder of the liability of company directors, emphasizing how non-compliance with tax obligations can lead to significant criminal consequences. Directors must be aware of their responsibilities and ensure transparent tax management that complies with current regulations to avoid penalties and reputational damage.