Discovering you are under investigation for a tax crime due to a tax return incorrectly prepared by your trusted professional is a deeply unsettling experience. Many taxpayers believe, in good faith, that by delegating tax compliance to an accountant, all criminal liability is automatically transferred as well. However, Italian jurisprudence has established very precise boundaries on this matter. As a lawyer specializing in criminal law in Milan, Avv. Marco Bianucci understands the distress of those facing accusations from the Revenue Agency and the Financial Police for errors or omissions that are apparently not their own.
The Regulatory Framework and Supreme Court Ruling 28158/2019
In the landscape of tax criminal law, the ruling of the Supreme Court of Cassation no. 28158 of 2019 represents a fundamental reference point for understanding the limits of taxpayer liability. The Supreme Court has reiterated a crucial principle: the signature affixed to the tax return binds the taxpayer to the data contained therein. Entrusting the keeping of accounting records and the preparation of tax returns to an external professional does not exempt the citizen or entrepreneur from the duty of oversight in any way.
According to the judges, intent, meaning the conscious and premeditated will to evade taxes, is strictly necessary to constitute a tax crime. However, the Supreme Court clarifies that the taxpayer cannot simply invoke their ignorance of tax matters or the exclusive fault of the professional, unless they demonstrate that they exercised adequate oversight of the professional's work. In practical terms, if there are clear signs of anomalies that a person of average diligence should have noticed, the judge may infer the existence of intent, at least in the form of potential intent. The taxpayer's criminal liability is excluded only when it can be proven in court that the professional acted with fraud such as to completely deceive the client, making any oversight impossible.
The Bianucci Law Firm's Approach
Facing a tax criminal charge requires a meticulous, timely, and strictly fact-based defense strategy. The approach of Avv. Marco Bianucci, a lawyer specializing in criminal law in Milan, focuses on a detailed reconstruction of the relationship between the taxpayer and the entrusted professional. The primary objective is to demonstrate, with documentation, the absence of the psychological element of the crime, meaning the complete lack of evasive intent on the part of the assisted client.
The Bianucci Law Firm proceeds with an in-depth analysis of all documentation exchanged during the professional mandate: emails, receipts for delivery of accounting documents, information sheets, opinions requested and provided. It is essential to prove that the taxpayer provided the accountant with complete, transparent, and truthful data, and that the error or omission in the declaration is the exclusive result of an independent, negligent, or fraudulent choice by the professional, skillfully hidden from the client. Every single detail is examined with extreme care to build a solid defense, aimed at demonstrating the taxpayer's full good faith and absence of intent.
Frequently Asked Questions
If the accountant makes a mistake on the tax return, am I at risk of a criminal conviction?
Criminal liability in our legal system is personal. Although delegating to a professional does not automatically exempt from the duty of oversight, to be convicted of a tax crime, intent, meaning the specific intention to evade taxes, must be proven. If it can be demonstrated that the error is exclusively attributable to the professional and that the taxpayer acted with due diligence by providing all correct information, the prerequisites for a criminal conviction do not exist.
What exactly does the Supreme Court establish with ruling 28158/2019?
The ruling establishes that the taxpayer who signs the tax return assumes full legal responsibility for it. The mere delegation to a third party for its preparation does not exclude criminal liability if the taxpayer failed to oversee the professional's work or culpably ignored clear signs of irregularity. The accountant's negligence does not automatically erase the taxpayer's intent, unless there was outright fraud against the latter.
How can I defend myself if my accountant filed a false return without my knowledge?
The defense is essentially based on proving the absence of intent. It is necessary to demonstrate, through written documents, electronic correspondence, and testimonies, that all correct documentation was promptly provided to the professional and that you were kept completely unaware of the illicit maneuvers. A criminal lawyer will analyze the specific case to highlight how the professional's fraudulent behavior effectively prevented any form of oversight by the taxpayer acting in good faith.
Protect Your Position with Targeted Legal Advice
Accusations in the tax criminal sphere are extremely complex and can have severe and lasting repercussions on personal, financial, and professional life. Do not underestimate the situation by hoping that the professional's error alone is sufficient justification to avoid trial. Contact Avv. Marco Bianucci at the firm's office at Via Alberto da Giussano, 26 in Milan for a thorough and confidential evaluation of your case. Through an in-depth initial consultation, it will be possible to analyze the available documentation and outline the most appropriate defense strategy to protect your rights and definitively clarify your position before the competent authorities.