The Complexity of Defense in VAT Carousel Fraud

The involuntary involvement of a company in VAT carousel fraud represents one of the most severe critical issues an entrepreneur can face in today's economic landscape. Often, healthy businesses operating in good faith find themselves at the center of complex investigations, accused of participating in fraudulent schemes orchestrated by third parties, the so-called shell companies. As a criminal lawyer in Milan, I fully understand the anxiety and uncertainty that comes with receiving a notice of investigation or, worse, a pre-trial seizure order on company bank accounts. The primary objective in these circumstances is not only technical defense in criminal proceedings but also safeguarding business continuity and the reputation built over years of work. Addressing these challenges requires an immediate and meticulous defense strategy aimed at dismantling the prosecution's hypothesis that views the company as a knowing participant in the criminal design.

The Regulatory Framework and Joint Liability

Italian legislation, in line with EU directives and the case law of the Supreme Court of Cassation, is particularly stringent in combating Value Added Tax evasion. The carousel fraud mechanism relies on the fictitious interposition of economic entities that fail to pay VAT, allowing other operators to improperly deduct tax or purchase goods at below-market prices. A crucial aspect is joint liability: the Tax Administration and the Public Prosecutor's Office can argue that the purchasing company failed to exercise due diligence in verifying the supplier's reliability. If it cannot be proven that the entrepreneur did not know and could not have known about the fraud committed upstream, the risk is not only tax recovery and heavy administrative sanctions but also a criminal conviction for fraudulent declaration through the use of invoices for non-existent transactions. This is where the role of an experienced criminal lawyer becomes decisive in reconstructing the supply chain and proving the absence of intent.

Studio Legale Bianucci's Approach to Tax Defense

Avv. Marco Bianucci, an expert lawyer in corporate criminal law in Milan, adopts an analytical and evidence-based approach aimed at demonstrating the client's lack of involvement in the fraudulent scheme. The defense strategy is not limited to legal arguments in court but begins with a thorough internal company investigation. Documentary evidence is collected to prove the reality of the commercial transactions and, above all, the entrepreneur's good faith. This is achieved by demonstrating that all reasonably expected prior checks were carried out on the identity and operational capacity of the suppliers. The objective of Avv. Marco Bianucci is to overturn the presumption of guilt often applied by investigating authorities, highlighting how the company is, in reality, a victim of fraud orchestrated by others. The defense also extends to the precautionary phase, acting promptly to obtain the release of seized assets and ensure the liquidity necessary to continue business operations.

Frequently Asked Questions

What are the risks for the director of a company involved in carousel fraud?

The director risks severe criminal penalties, including imprisonment, for tax offenses such as issuing or using invoices for non-existent transactions, as provided for by Legislative Decree 74/2000. In addition to custodial sentences, accessory penalties such as disqualification from holding management positions in legal entities and the inability to contract with the Public Administration are foreseen. The assistance of a lawyer specializing in criminal law is crucial to mitigate these risks and demonstrate the absence of the psychological element of the crime.

How can I prove my good faith if my supplier has not paid the VAT?

To prove good faith, it is necessary to demonstrate that you acted with the diligence of a prudent business operator. This means documenting that you verified the supplier's actual existence, its operational structure, the regularity of its registration with the Chamber of Commerce, and the appropriateness of its prices compared to the market. A criminal lawyer will help you gather and present this set of evidence to demonstrate that there were no indications to suspect a tax irregularity.

Is it possible to obtain the release of company bank accounts?

Yes, it is possible to file an appeal against the pre-trial seizure order. To obtain the release, it is necessary to contest the grounds for the order, demonstrating the absence of the *fumus commissi delicti* (evidence of guilt) or the disproportionate nature of the precautionary measure compared to the alleged damage. The timely intervention of an expert lawyer is crucial to unblock company operations as quickly as possible.

Is the company liable even if the director is acquitted?

The company can be held liable for administrative liability dependent on a crime pursuant to Legislative Decree 231/2001 if it has not adopted organizational models suitable for preventing the crime. However, the acquittal of the director because the act did not occur or because the director did not commit the act generally has positive effects on the company's position as well. The defense strategy must therefore be coordinated to protect both the individual and the legal entity.

Request Specialized Legal Consultation

If your company is subject to tax audits or criminal proceedings for alleged carousel fraud, time is a determining factor. Do not wait for the situation to worsen with irreversible precautionary measures. Contact Avv. Marco Bianucci for a preliminary and confidential assessment of your position. Studio Legale Bianucci awaits you in Milan, at Via Alberto da Giussano 26, to define the best strategy for protecting your assets and your professional freedom.