Being investigated for a tax crime committed by a client is one of the most complex and delicate situations a professional can face. When fiscal anomalies and suspicious data emerge from financial statements or tax returns, the judicial authority may turn its attention to the tax advisor, suspecting complicity in the crime. As a criminal lawyer in Milan, lawyer Marco Bianucci deeply understands the devastating impact such accusations can have on a professional's career, peace of mind, and reputation.
The Regulatory Framework: The Cassation Court Ruling 156/2022
Recent jurisprudence has drawn very strict boundaries regarding the responsibility of professionals. In particular, the ruling of the Court of Cassation no. 156 of 2022 reiterated a fundamental principle: the tax advisor can be held criminally liable for the client's tax crimes based on eventual intent. This legal concept applies when the professional, even without the direct intention to defraud the tax authorities, is confronted with blatant anomalies, macroscopic inconsistencies, or clearly suspicious data provided by the client.
If, faced with these clear warning signs, the advisor chooses to ignore them and proceeds with the preparation and submission of tax returns anyway, the law presumes that they have accepted the risk that evasion or fraud would occur. This is not, therefore, a matter of simple negligence or inattention, but a conscious acceptance of illicit risk, which transforms the professional into a direct participant in the tax crime.
The Approach of the Bianucci Law Firm
Facing an accusation based on eventual intent requires an extremely rigorous technical defense and a meticulous analysis of the evidence. The approach of lawyer Marco Bianucci, an expert in economic criminal law in Milan, focuses on deconstructing the prosecution's hypothesis. The primary goal is to demonstrate the absence of awareness and acceptance of risk on the part of the professional involved.
The Bianucci Law Firm works to prove that the advisor's conduct, even if possibly vitiated by professional negligence or carelessness, never crossed the threshold of intent. This is achieved through an in-depth examination of accounting documentation, communication flows between the client and the professional, and the internal control procedures adopted by the accounting firm. Every detail is valued to reconstruct the consultant's actual perception of the facts at the time of the alleged offense, thereby protecting their position.
Frequently Asked Questions
What exactly does eventual intent mean for an accountant?
For an accountant or labor consultant, eventual intent occurs when they accept the risk that, by processing certain clearly anomalous data provided by the client, they are facilitating the commission of a tax crime, such as fraud or tax evasion. Explicit intent to evade is not required; consciously ignoring obvious warning signs is sufficient.
What anomalies can trigger an accusation?
Judicial authorities pay particular attention to invoices for clearly non-existent transactions, costs disproportionate to the turnover, complete absence of supporting documentation for economically significant operations, or the use of so-called shell companies. If the professional turns a blind eye to these macro-inconsistencies and proceeds with the formalities, they concretely risk indictment.
How does one defend against an accusation of complicity in tax fraud?
The defense is based on demonstrating that the professional did not have sufficient grounds to suspect the illicit act or that they were themselves deceived by the client through skillfully fabricated documentation. The assistance of a lawyer is crucial to reconstruct the correctness of the professional's actions and the absence of intent, highlighting how any errors should be attributed, at most, to negligence not criminally punishable in these specific offenses.
Entrust Your Defense to a Professional
A criminal investigation for tax offenses can seriously compromise your professional and personal future. It is essential to act promptly to clarify your position and establish a solid defense strategy from the earliest stages. The costs and timelines of criminal proceedings depend on numerous factors specific to each case, therefore, an in-depth and personalized analysis of the situation is indispensable.
Contact lawyer Marco Bianucci at the Bianucci Law Firm at via Alberto da Giussano, 26 in Milan, to schedule an initial consultation. During the meeting, we will analyze the documentation and define the most appropriate steps to protect your rights with the utmost professionalism and confidentiality.