Facing a pre-trial seizure order or the risk of confiscation due to accusations of tax evasion represents a moment of profound instability, capable of heavily impacting personal and family life, as well as business operations. In these circumstances, the concern for the loss of one's assets or life savings requires clear and timely legal responses. As an expert criminal lawyer in Milan, Avv. Marco Bianucci handles these cases with a targeted approach, aware of the need to protect not only the suspect but also third parties unrelated to the crime who might unjustly suffer the effects of asset restraint.
The Regulatory Framework: Seizure and Confiscation in Tax Crimes
Within the realm of economic criminal law, the Italian legislator has established particularly incisive tools to combat tax crimes, such as fraudulent declarations, omitted declarations, or the issuance of invoices for non-existent transactions. When there is a well-founded suspicion of the commission of such offenses, the Judicial Authority may order the pre-trial seizure of the suspect's assets, in order to remove the availability of what is considered the profit of the crime.
If it is not possible to identify and directly seize the money or assets that constitute the illicit tax saving, the law allows for the use of confiscation by equivalent value, also known as value confiscation. This mechanism allows the State to seize any legitimately acquired asset that the subject has available, up to the amount corresponding to the presumed tax debt. This procedure can affect bank accounts, real estate, vehicles, and company shares, effectively paralyzing the individual's economic capacity.
An aspect of fundamental importance, which requires careful legal examination, is the position of family members and business partners. In fact, asset forfeiture measures often end up involving assets held in joint legal ownership between spouses, joint bank accounts, or the assets of third-party companies. Jurisprudence establishes that assets belonging to good-faith third parties, unrelated to the commission of the crime, cannot be confiscated, but proving such unrelatedness and obtaining the release of the seized assets requires a highly qualified defense action.
The Bianucci Law Firm's Approach to Asset Protection
Faced with asset seizure by the State, the timeliness and precision of the defense strategy are crucial. The approach of Avv. Marco Bianucci, a criminal lawyer in Milan, focuses from the outset on the meticulous analysis of the seizure order to identify any legal defects. The firm rigorously verifies whether the legal prerequisites are met, namely the *fumus commissi delicti* (the probability that the crime has been committed) and the *periculum in mora* (the risk that the free availability of the asset will aggravate the consequences of the crime).
The defense is structured through the in-depth study of accounting and corporate documentation, often working in synergy with external technical consultants to reconstruct the actual nature of the contested transactions and demonstrate the absence of illicit profit. Particular attention is paid to the protection of third parties: the firm intervenes to prove the real ownership of jointly held assets or those registered in family members' names, promoting requests for the release of seized assets and appeals to the Review Court to free shares or real estate unjustly restrained.
The main objective is to minimize the impact of real precautionary measures on the life of the client and their family, ensuring business continuity and protecting the rights of good-faith individuals who find themselves, through no fault of their own, involved in criminal proceedings.
Frequently Asked Questions
Can a jointly owned house with a spouse be seized for tax evasion?
Yes, the Judicial Authority can order the seizure of a jointly owned property, but the restraint should be limited to the suspect's share of ownership (usually 50%). However, in practice, the seizure often affects the entire property. Defensive intervention is crucial to demonstrate the good faith of the non-suspect spouse and to request the limitation of the seizure or the return of the share belonging to the third party unrelated to the crime.
What is confiscation by equivalent value in tax crimes?
Confiscation by equivalent value is a measure that is triggered when the State cannot find and seize the money directly derived from tax evasion. In this case, the law authorizes the seizure and subsequent confiscation of other assets of the alleged evader, even if legitimately acquired (such as the primary residence or personal savings), for a value equal to the evaded tax.
Is it possible to unblock a seized company bank account?
Unblocking a company bank account is a complex but possible operation. The defense must demonstrate, for example, that the deposited sums do not constitute the profit of the crime, or highlight flaws in the judge's order. Furthermore, authorization can be requested to use part of the funds to ensure the payment of salaries and the survival of the company, demonstrating that a total block would cause irreparable damage to third parties, such as employees.
What happens to company shares in the event of a pre-trial seizure?
The seizure of company shares deprives the owner of the right to dispose of them, for example, by preventing their sale, and often leads to the appointment of a judicial administrator who manages the shareholding or the entire company. The defense strategy aims to demonstrate the absence of a connection between the company's activity and the alleged tax crime, in order to protect business operations and the rights of other shareholders.
Request a Consultation to Evaluate Your Case
Facing a pre-trial seizure requires clarity of mind and a deep understanding of the dynamics of economic criminal law. Every passing day can compromise personal and business financial stability. The Bianucci Law Firm dedicates the utmost attention to understanding every aspect of the situation, to build with the client the most effective strategy aimed at protecting their assets. Contact Avv. Marco Bianucci for an evaluation of your case and to analyze the legal actions necessary to protect your rights and those of your family.