Being involved in an investigation for carousel fraud represents one of the most delicate and complex moments for an entrepreneur or a company director. Accusations of VAT fraud and false invoicing carry extremely severe criminal and financial consequences, requiring a prompt and technically impeccable response. As a lawyer specializing in criminal law in Milan, Avv. Marco Bianucci handles these cases with the awareness that every accounting and corporate detail can make the difference between a conviction and an acquittal. The primary objective is to protect personal freedom and business continuity from the very first stages of the preliminary investigation.
The Offense of Carousel Fraud and VAT Evasion
The so-called carousel fraud is a sophisticated tax evasion mechanism, primarily linked to Value Added Tax (VAT), which involves several companies operating within the European Union. The system typically relies on the creation of fictitious companies, known as shell companies or missing traders, whose sole purpose is to issue invoices for non-existent transactions. This allows other companies in the commercial chain to unduly deduct VAT, causing significant damage to the Treasury. The complexity of these investigations lies in the fact that, very often, real and fully operational companies are unknowingly involved in these fraudulent chains, purchasing goods at seemingly advantageous prices without suspecting the illicit origin of the mechanism.
From a regulatory standpoint, Italian jurisprudence severely punishes these conducts through Legislative Decree 74 of 2000, particularly concerning the issuance and use of invoices for non-existent transactions. The penalties include imprisonment for several years and confiscation of assets equivalent to the value of the offense, a precautionary measure that can completely paralyze a company's economic activity. For this reason, defense in tax-related offenses requires a deep knowledge not only of criminal law but also of international commercial and fiscal dynamics.
The Approach of Studio Legale Bianucci in Criminal Defense
Facing an accusation of tax fraud requires a meticulous and proactive defense strategy. The approach of Avv. Marco Bianucci, a lawyer specializing in criminal law in Milan, focuses on the meticulous analysis of all commercial, accounting, and banking documentation. Very often, the core of the defense consists of demonstrating the complete good faith of the entrepreneur involved, proving the absence of intent, i.e., the lack of awareness of participating in a fraudulent scheme. This is achieved by reconstructing the effectiveness of commercial exchanges, the traceability of payments, and the actual nature of relationships with suppliers.
Studio Legale Bianucci works to dismantle the presumptions of the investigating authorities, demonstrating that the company has adopted all necessary precautions in choosing its business partners. Each case is analyzed on a personalized basis, working closely with the client to reconstruct the transaction chain and provide the judicial authority with a clear and documented interpretation of the facts, far from the accusatory simplifications that often characterize carousel fraud investigations.
Frequently Asked Questions
What are the risks if my company is accused of carousel fraud?
The consequences for involvement in carousel fraud are very serious and include custodial sentences that can exceed eight years of imprisonment in the most complex cases. Furthermore, the judicial authority almost always orders a precautionary seizure aimed at confiscating bank accounts and company or personal assets, for a value equal to the tax presumed to have been evaded. It is crucial to act immediately to limit the impact of these precautionary measures.
Is it possible to defend myself if I purchased goods from a shell company without knowing?
Absolutely yes. One of the fundamental principles of criminal law is the need to prove intent, meaning the conscious intention to commit the crime. If it can be proven that the purchase was made in complete good faith, at market prices, and after conducting normal commercial checks on the supplier, it is possible to obtain an acquittal. The defense will be based on demonstrating your complete estrangement from the criminal design orchestrated by third parties.
How is the amount of the precautionary seizure calculated in these cases?
The precautionary seizure is calculated based on the profit of the crime, which in carousel fraud typically corresponds to the amount of VAT unduly deducted or evaded. If the profit cannot be directly seized from the company, the law allows for the seizure of the administrator's personal assets for an equivalent value. A timely defense can aim to reduce the contested amount or to challenge the very premises of the seizure, by analyzing the actual individual responsibilities.
Request a Legal Consultation in Milan
If your company has been involved in an investigation for tax offenses or if you have received a notice of investigation for VAT fraud, time is of the essence. Entrusting yourself to a competent professional from the very beginning of the investigation allows for the establishment of the most effective defense strategy to protect your rights. Contact Avv. Marco Bianucci for an assessment of your case. During the consultation at the office, we will analyze the available documentation and outline the necessary steps to address the situation with the utmost confidentiality and professionalism.