Legal Assistance for Professionals: When an Accountant is Under Investigation
Receiving a notice of investigation or a summons for an interrogation is a moment of profound concern, especially for a professional whose entire career is built on reputation and trust. The position of a tax and corporate consultant is particularly delicate, as investigations into clients can easily extend to those who handled their accounting or tax returns. As a lawyer specializing in criminal law in Milan, Avv. Marco Bianucci deeply understands the human and professional implications of these situations, offering targeted assistance to protect both the personal freedom and the professional license of the accountant involved.
The most frequent accusation in these cases is complicity in tax offenses committed by the client, such as fraudulent tax returns using invoices for non-existent transactions or issuing false invoices. The line between lawful, albeit aggressive, tax advice and active participation in a criminal scheme is often thin and requires careful legal scrutiny.
The Regulatory Context: Professional Complicity in Tax Offenses
In the Italian criminal justice system, an accountant's liability does not automatically arise simply from having kept the accounting records or filed the tax returns of a company under investigation. The jurisprudence of the Court of Cassation requires proof of intent, meaning the professional's awareness and willingness to contribute to the realization of the criminal offense orchestrated by the client.
It is crucial to demonstrate that the consultant was not the architect of the tax fraud and did not provide an essential causal contribution to its realization. Often, the professional is himself a victim of the reticence or falsehoods of their client, who provides them with false documentation without the accountant's knowledge. The defense must therefore focus on a precise reconstruction of the professional mandate and the information flow between the client and the accounting firm.
The Approach of Studio Legale Bianucci in Criminal Defense
Facing an investigation for economic crimes requires specific preparation and a proactive defense strategy from the very first stages. The approach of Avv. Marco Bianucci, a criminal lawyer in Milan, is based on a meticulous and analytical study of the entire case file and the documentation seized or produced by the Guardia di Finanza.
Studio Legale Bianucci works to reconstruct the exact dynamics of the events, using, when necessary, expert technical consultants to dismantle the prosecution's arguments based on tax presumptions that do not have automatic validity in criminal proceedings. The primary objective is to demonstrate the deontological and professional correctness of the accountant, highlighting the absence of the psychological element of the crime and aiming, where possible, for the dismissal of the proceedings even before reaching the trial phase.
Frequently Asked Questions
What should I do as soon as I receive a notice of investigation for a tax offense committed by my client?
The first rule is to remain calm and not make any informal statements to investigators or the Guardia di Finanza. It is essential to immediately contact a trusted lawyer before taking any action. The lawyer will assess the available documents, verify the charges, and advise on the best strategy, including whether or not to respond during any potential interrogation.
Is an accountant criminally liable if the client hides invoices or documents from them?
No, criminal liability is personal. If the professional prepares the tax return based solely on the documentation provided by the client, unaware of fictitious transactions or undeclared income, the element of intent is missing. The defense will focus on demonstrating that the accountant was kept in the dark about the real business situation and had no ordinary means to discover the fraud.
What are the risks to my professional license while a criminal proceeding is pending?
A criminal investigation for serious offenses may lead to the application of precautionary interdictory measures, such as temporary suspension from professional practice, if the Judge perceives a risk of re-offending. Furthermore, a final conviction can have severe disciplinary repercussions with the relevant professional body, up to disbarment. For this reason, timely and effective defense is crucial not only to avoid criminal sanctions but also to save one's career.
How are legal assistance costs calculated in these complex cases?
The costs of a criminal proceeding depend on numerous factors specific to each individual case, such as the complexity of the charges, the volume of documentation to be analyzed, the need to appoint expert witnesses, and the number of hearings scheduled. During the initial consultation, Avv. Marco Bianucci will analyze the situation and provide a clear and transparent overview of the expected financial commitment, with no surprises.
Entrust your defense to experienced professionals: book a consultation
If you are an accountant or tax consultant involved in a criminal investigation, leave nothing to chance. A defense strategy built from the outset can make a difference for your personal and professional future. Contact Avv. Marco Bianucci at the Law Firm located at via Alberto da Giussano, 26 in Milan to analyze your situation with the utmost confidentiality and identify the most appropriate legal path to protect your rights.