Having one's assets or corporate bank accounts subjected to a preventive seizure represents one of the most critical moments for an entrepreneur or a taxpayer. When the measure is based on an alleged tax crime, it frequently happens that the value of the blocked assets is disproportionate to the actual charge. This often occurs because the tax profit is calculated incorrectly, including irrelevant sums or failing to consider legitimately incurred costs. As a lawyer specializing in criminal law in Milan, Avv. Marco Bianucci deeply understands the urgency and seriousness of these situations, intervening promptly to protect the assets and rights of the investigated party.

The Regulatory Framework: Preventive Seizure and the Profit of Tax Crimes

In proceedings for tax offenses, such as fraudulent declaration or failure to pay taxes, the Judicial Authority often orders a preventive seizure aimed at confiscation. The objective of the measure is to block a sum equivalent to the so-called profit of the crime, meaning the economic advantage directly derived from the violation of tax law, which usually coincides with the evaded tax.

However, the determination of such profit is a complex operation and subject to frequent errors in assessment by the investigating bodies. Often, revenues that do not constitute taxable income are included in the calculation, or costs inherent to the business activity that would have reduced the taxable base itself are ignored. Contesting a poorly calculated tax profit means demonstrating to the Judge that the asset freeze is excessive or entirely illegitimate, requesting the total or partial release of the seized sums.

The Approach of the Bianucci Law Firm in Criminal Defense

Dealing with a seizure order requires a clear and timely procedural strategy. The approach of Avv. Marco Bianucci, a lawyer specializing in criminal law in Milan, is based on a meticulous analysis of the investigative documents and the calculations prepared by the Guardia di Finanza or the Agenzia delle Entrate. Every calculation item is scrutinized to identify the inconsistencies that led to an overestimation of the illicit profit.

Defense in this area is not limited to legal arguments alone but requires a deep understanding of accounting and business dynamics. For this reason, the Bianucci Law Firm carefully evaluates the strict deadlines provided by the code of criminal procedure for submitting a review request to the Tribunal of Liberty, choosing the most appropriate procedural route to obtain the return of assets as quickly as possible, collaborating closely with the client's technical consultants when necessary.

Frequently Asked Questions

How much time do I have to contest a preventive seizure order?

The code of criminal procedure provides very short and peremptory deadlines. From the date of execution of the measure or its notification, you have ten days to submit the review request to the competent Tribunal. Acting with the utmost urgency is crucial to avoid losing the opportunity to appeal the order.

What happens if the calculated profit includes legitimate business costs?

If the prosecution has quantified the evaded tax without deducting actual costs inherent to the business activity, the profit calculation is flawed. Through defense briefs and adequate accounting documentation, it is possible to demonstrate the error and ask the Judge to reduce the seizure to the extent of the real, and lower, hypothesized economic advantage.

Can the administrator's personal assets be seized for a company crime?

Yes, in tax crimes, the use of preventive seizure by equivalent is frequent. If sufficient funds cannot be traced in the company's accounts, the Judicial Authority can seize the personal assets of the administrator or legal representative who committed the alleged crime, always within the limits of the contested profit.

Request a Case Evaluation

If you have been subjected to a preventive seizure and believe that the contested tax profit has been calculated incorrectly or disproportionately, it is essential to act immediately. Contact Avv. Marco Bianucci at the office located at via Alberto da Giussano, 26 in Milan to schedule an initial consultation. During the meeting, the available documents will be analyzed to define the most effective defense strategy and outline the subsequent procedural steps, with the utmost clarity and transparency.