The decision to proceed with the sale of a business or the lease of a business unit often represents a natural step in a company's life, driven by needs for reorganization, safeguarding business assets, or generational transition. However, when such an operation occurs in the presence of significant tax debts, the line between a legitimate business strategy and the crime of fraudulent evasion of tax payments can become dangerously thin. Facing an accusation of this nature requires extreme clarity and a profound understanding of tax criminal law. As a criminal lawyer in Milan, Avv. Marco Bianucci understands the disorientation and concern that arise from an investigation by the Guardia di Finanza or the Agenzia delle Entrate, offering solid legal support aimed at clarifying the true nature of the contested transactions.
The Regulatory Context: When a Sale Becomes a Crime
The Italian legal system, through Article 11 of Legislative Decree 74/2000, severely punishes anyone who simulates the sale or carries out other fraudulent acts on their assets that are capable of rendering the forced collection procedure of taxes ineffective, in whole or in part. The crime is constituted when the evaded tax, including penalties and interest, exceeds the threshold of fifty thousand euros. In the corporate context, the operations most scrutinized by investigators are precisely the sale of a business, the establishment of asset funds, corporate splits, or the lease of business units. The crucial element that transforms a civilly valid act into a criminal offense is the so-called "fraudulence," meaning the specific intent to strip the company's assets to shield them from the legitimate claims of the Tax Authorities.
It is not sufficient for the company's assets to diminish as a result of the operation: the prosecution must prove beyond any reasonable doubt that the act was conceived with the specific intent to defraud the Treasury. For example, a sale at a price clearly disproportionate to the market value, or the transfer of strategic assets to newly formed companies managed by straw men or family members, are indicators of irregularity that often trigger criminal investigations. It is essential to understand that criminal liability is personal and can involve de facto and de jure directors, liquidators, and, in certain cases, even the professionals who devised the structure of the operation.
The Approach of the Bianucci Law Firm
Facing an indictment for tax crimes requires a meticulous defense strategy, combining criminal expertise with a deep understanding of corporate, commercial, and accounting dynamics. The approach of Avv. Marco Bianucci, an expert lawyer in economic criminal law in Milan, is based on the rigorous analysis of every single business document. The primary objective is to dismantle the prosecution's hypothesis by demonstrating the real and legitimate economic motivation, the so-called valid economic reason, that prompted the entrepreneur to carry out the operation now contested.
The Bianucci Law Firm actively collaborates with independent technical consultants, such as accountants and auditors, to reconstruct the company's history, demonstrate the appropriateness of the agreed-upon consideration in the sale, and prove the absence of the fraudulent intent required by criminal law. Each defense is tailor-made, carefully evaluating the specificities of the concrete case, the timing of the operation relative to the accrual of the tax debt, and the actual destination of the proceeds from the sale of assets. The intent is always to provide the judicial authority with an alternative and lawful interpretation of the contested facts.
Frequently Asked Questions
What are the risks if I am convicted of fraudulent evasion?
The penalty for the crime of fraudulent evasion of tax payments ranges from six months to four years of imprisonment. If the amount of taxes, penalties, and interest exceeds two hundred thousand euros, the penalty is increased from one year to six years. Furthermore, there is a concrete risk of preventive seizure, aimed at subsequent confiscation, of business or personal assets equivalent to the contested tax debt.
Can I sell my company if I have debts with the Agenzia delle Entrate?
Yes, having debts with the Tax Authorities does not absolutely prevent you from selling your company or a part of it. However, the operation must be conducted with the utmost transparency, at market values, and preferably by allocating the proceeds to the satisfaction of creditors, including the Treasury. If the operation is solely aimed at preserving assets by making the company an "empty shell" unassailable by the Tax Authorities, the crime is constituted.
How can it be proven that the sale of the company was not fraudulent?
The defense is based on demonstrating the valid economic reasons that justified the operation. This may include documentary proof that the company was in crisis and the sale was the only way to save business continuity and jobs, or that the price paid by the buyer was appropriate and supported by independent appraisals drawn up before the sale, or that the proceeds from the sale remained within the seller company's assets as a guarantee for all creditors.
Entrust Your Defense to Strategic Criminal Counsel
An investigation for fraudulent evasion of tax payments represents a moment of severe criticality for the entrepreneur and for the future of the company itself. Acting promptly, from the very first requests for clarification, invitations to appear, or visits by the Guardia di Finanza, is crucial for establishing an effective defense strategy and preventing the application of burdensome precautionary asset-based measures. Avv. Marco Bianucci is available to thoroughly analyze the documentation and identify the most appropriate strategy for protecting your rights and your assets. Contact the Bianucci Law Firm at its Milan office at via Alberto da Giussano, 26, to schedule an initial consultation and jointly evaluate the necessary legal steps to face the situation with expertise and peace of mind.