The False Conformity Visa and the Cassation Ruling 30329/2022

The affixing of a false or incorrect conformity visa is a matter of extreme delicacy for professionals in the accounting and tax sector. The ruling of the Court of Cassation number 30329 of 2022 has drawn a clear line, reiterating how such conduct can have serious criminal relevance, going beyond the mere scope of administrative sanctions. As a criminal lawyer in Milan, Avv. Marco Bianucci deeply understands the devastating impact that an investigation of this type can have on a professional's career, peace of mind, and reputation.

The current regulatory and jurisprudential framework requires rigorous and timely analysis. The Supreme Court has clarified that the authorized professional, when issuing the conformity visa, assumes a genuine position of guarantee towards the Tax Authority. If the visa falsely attests to the existence of the prerequisites for benefiting from deductions or tax credits, insidious crimes can be configured. Depending on the specific context, the investigated party may have to answer for false communications, ideological falsehood, or, in more complex cases, for complicity in tax fraud or aggravated fraud against the State.

The Bianucci Law Firm's Approach to Defending Professionals

Facing an accusation related to an alleged false conformity visa requires a highly technical and targeted defense strategy. The approach of Avv. Marco Bianucci, an expert criminal lawyer in Milan, focuses on the meticulous analysis of each individual document and the complex underlying tax legislation. The primary objective is to dismantle the prosecution's case by verifying the actual existence of the psychological element of the crime, meaning the professional's real awareness and intent to attest to falsehood.

In fact, the irregularities contested by the investigating authorities can often stem from simple material errors, from objectively controversial interpretations of regulations, or, not infrequently, from misleading documentation provided by the client themselves to the assigned professional. The Bianucci Law Firm is committed to faithfully reconstructing the facts, working to demonstrate the absence of intent and firmly protecting the professional integrity of the investigated party at every stage and level of the criminal proceedings.

Frequently Asked Questions

What are the criminal risks for affixing a false conformity visa?

A professional who issues a false conformity visa risks being investigated for very serious crimes. These may include ideological falsehood in certificates, issuing invoices for non-existent transactions in complicity with the client, or aggravated fraud for obtaining public funds, depending on the nature of the tax credit or deduction unduly facilitated by the visa.

Does the Cassation ruling 30329/2022 change the responsibilities of an accountant?

The Supreme Court's ruling does not introduce new laws but consolidates a very rigorous jurisprudential trend. It reiterates the principle that the professional does not perform a mere formal and superficial check but has the duty to verify the actual entitlement to the tax benefit. Consequently, they expose themselves to direct criminal liability if they knowingly endorse fraudulent or clearly fictitious transactions.

How is the good faith of the investigated professional demonstrated?

Demonstrating good faith involves an accurate reconstruction of the verification activity carried out before issuing the visa. From the perspective of an expert criminal lawyer, it is crucial to gather and present all the documentation examined by the professional, the communications exchanged with the client, and any element useful to prove that the error was induced by external factors or by an excusable interpretation of the rule, thereby excluding fraudulent intent from the outset.

Protect Your Profession: Contact Bianucci Law Firm

If you are a professional facing an investigation for an alleged false conformity visa, it is essential to act with the utmost promptness to protect your career and your freedom. Contact Avv. Marco Bianucci for a careful, clear, and strictly confidential assessment of your situation. The costs of criminal proceedings depend on numerous factors specific to each individual case, such as the complexity of the investigations and the need for expert technical consultations. During the initial consultation, the lawyer will analyze the situation to provide you with a clear and transparent overview of possible defense strategies and the related commitment required.