Judgment No. 17211 of 2022: The Liability of the Mediated Perpetrator in Tax Crimes

Judgment No. 17211 of December 14, 2022, issued by the Court of Cassation, offers an important reflection on the figure of the mediated perpetrator in tax crimes. This ruling clarifies how the preparation of tax documentation for non-existent transactions can constitute criminally relevant conduct, punishable under Article 2 of Legislative Decree of March 10, 2000, No. 74.

The Concept of Mediated Perpetrator

In the case examined, the Court established that whoever, acting as a "mediated perpetrator," prepares false invoices or documents to evade taxes, is misleading the person responsible for filing the tax return. This means that not only the taxpayer who actually files the return is liable, but also the person who induced them to do so by using false documentation.

Tax Crimes – Fraudulent declaration through the use of invoices or other documents for non-existent transactions – Mediated perpetrator who prepares tax documentation relating to non-existent transactions to be included in the declaration – Misleading of the person responsible for filing the tax return – Configurability of the crime against the mediated perpetrator – Existence – Case law. The conduct of someone who, acting as a "mediated perpetrator," in order to evade taxes, prepares invoices or other documents for non-existent transactions that mislead the person responsible for filing the tax return, inducing them to include fictitious passive elements in the latter, constitutes the crime referred to in Article 2 of Legislative Decree of March 10, 2000, No. 74. (Case in which the Court deemed the decision, by which the de facto administrator of a company had been convicted for knowingly indicating fictitious passive elements in the accounting records, which were included in the declaration filed by the judicial administrator, to be free from censure).

Legal Implications of the Judgment

The decision of the Court of Cassation has significant effects on criminal liability in tax matters. Among the main implications are:

• Clarity on liability: the mediated perpetrator is considered guilty even if they are not the one who directly files the tax return.
• Strengthening of preventive measures: the judgment calls for greater vigilance by professionals in the preparation of tax returns.
• Possibility of more severe sanctions: individuals acting as mediated perpetrators may face harsher penalties in case of conviction.

Conclusions

In conclusion, Judgment No. 17211 of 2022 represents an important step in the fight against tax evasion, clarifying the role of the mediated perpetrator and their responsibilities. It is essential that all economic operators and professionals in the sector are aware of the legal implications that may arise from such conduct, in order to avoid sanctions and ensure proper compliance with tax obligations.