Criminal defense of the accountant in tax proceedings
Receiving a notice of investigation or undergoing a search at one’s professional office represents a moment of profound criticality for an accountant. The impact of a criminal investigation does not only involve the personal sphere, but risks irreparably compromising reputation and the continuity of professional activity. In such circumstances, timely support from a qualified professional is essential to protect one’s rights from the very earliest stages of the proceedings. As an attorney experienced in criminal law in Milan, Attorney Marco Bianucci handles these cases with the utmost confidentiality and competence, aware of the delicacy of the position of the professional under investigation.
The risk of complicity in the client's tax offenses
Italian case law has progressively expanded the hypotheses of joint liability of the professional for tax offenses committed by their clients. It is not uncommon for the accountant to be investigated for complicity in fraudulent tax returns, issuing invoices for non-existent transactions, or concealing accounting records. The line between lawful tax advice and participation in the offense is often thin and requires an extremely rigorous legal analysis, based on a deep knowledge of the applicable law.
The role of the defense counsel in these proceedings is crucial to demonstrate the absence of specific intent on the part of the professional, that is, the lack of will to participate in the client’s criminal scheme. It is necessary to meticulously reconstruct the advisory activity provided, analyzing the accounting documentation and the communications exchanged, to exclude any form of knowing facilitation of the tax wrongdoing.
The strategic approach of the Bianucci Law Firm
The criminal defense of a professional requires a tailor-made strategy that takes into account the technical peculiarities of tax law and procedural dynamics. Attorney Marco Bianucci’s approach, as an attorney experienced in criminal law in Milan, focuses on an in-depth and immediate analysis of the investigation records. The primary objective is to proactively engage with the Judicial Authority, providing from the outset elements useful to clarify the accountant’s position and to avoid, where possible, the adoption of precautionary measures or preventive seizures.
The Bianucci Law Firm supports the client at every stage, from managing searches by the Financial Police (Guardia di Finanza) to the potential trial phase. The preparation of the defense is conducted with the utmost rigor, relying on the collaboration of party-appointed technical consultants to dismantle the allegations brought by the Public Prosecutor’s Office. Every procedural choice is shared with the client, ensuring maximum transparency and clarity about the prospects of the case.
Frequently Asked Questions
What should I do if I receive a notice of investigation for tax offenses?
The receipt of a notice of investigation formally marks the beginning of awareness of an investigation against you. It is essential to remain calm and contact your trusted defense counsel immediately before making any statements to the Law Enforcement Authorities or to the Public Prosecutor. The lawyer will evaluate the initial defensive steps, request access to the files not subject to investigative secrecy and develop the most appropriate strategy to protect the professional’s position.
What are the risks for the accountant in case of the client's tax fraud?
The main risk is indictment for complicity in the tax offense committed by the client, which can entail severe criminal sanctions, including imprisonment, as well as the possible application of confiscation by way of equivalent of the professional’s assets. Added to this are the very serious reputational damages and the potential disciplinary consequences from the relevant professional body. For this reason, demonstrating non-involvement in the facts or mere negligence, which is not punishable in tax offenses that require intent, is of vital importance.
How should one behave during a search by the Financial Police (Guardia di Finanza) in the office?
During a search it is essential to maintain a cooperative but vigilant attitude, avoiding obstructing the operations. The professional has the right to be assisted by his or her lawyer, who should be notified immediately. It is important to check the search and seizure warrant, ensuring that the operations are limited to what is strictly indicated in the Judicial Authority’s order, and to strictly safeguard professional confidentiality regarding the files of other clients not involved in the investigation.
Protect your profession with qualified legal assistance
Facing a criminal investigation for tax offenses requires clarity of mind and the support of a professional able to fully understand the complex dynamics of economic criminal law. The Bianucci Law Firm is available to analyze the documentation and provide an initial legal assessment of the case. Contact Attorney Marco Bianucci to arrange a confidential meeting at the Milan office at via Alberto da Giussano, 26, and together define the most effective defense strategy to protect your career and your peace of mind.