False invoicing represents an illegal practice that can have significant legal consequences. But when exactly does the crime occur and what are the penalties provided? Let's delve into this delicate topic together.
The crime of false invoicing occurs when a subject issues or uses invoices for non-existent transactions. This behavior is regulated by Article 2 of Legislative Decree 74/2000, which addresses crimes related to income tax and value-added tax.
"Non-existent transactions are referred to when the invoices document transactions that have never occurred or have only partially occurred."
The penalties for those who commit the crime of false invoicing can be severe. The legislator foresees:
Sanctions vary based on the severity of the crime and the extent of the damage caused to the treasury.
The statute of limitations is a crucial aspect to consider. For the crime of false invoicing, the statute of limitations occurs in eight years, extended to ten in the case of interruption.
It is essential to know these timelines to better understand the legal framework and possible defense strategies.
If you need legal assistance regarding false invoicing, do not hesitate to contact the Bianucci Law Firm. Our team of experts is ready to offer you support and personalized advice.