Receiving a notice of investigation or undergoing a preventive seizure for the alleged offense of improper offsetting of false tax credits represents a moment of profound concern, especially for professionals, entrepreneurs, and business consultants. As a lawyer specializing in criminal law in Milan, Avv. Marco Bianucci perfectly understands the delicacy of these investigations, which risk compromising not only company assets but also professional and personal reputation. Facing an accusation for tax crimes requires clarity of mind and immediate, rigorous technical defense, based on a deep understanding of the subject matter.
The Offense of Improper Offsetting: Regulatory Framework
Italian criminal tax law severely punishes anyone who fails to pay sums owed to the State by using unentitled or non-existent credits for offsetting. Jurisprudence draws a clear and fundamental distinction between these two scenarios, which lead to profoundly different procedural consequences. The use of non-existent credits, meaning credits for which the constitutive prerequisite is entirely absent, is punished much more harshly than the use of unentitled credits, which occur when the credit is real but is used in violation of sector regulations or by exceeding the permitted time or quantity limits.
In recent years, investigations into false tax credits have intensified significantly, involving not only the legal representatives of companies but often extending to professionals and external consultants. Accountants, auditors, or labor consultants can indeed be held liable for complicity in the offense if the investigating authorities believe they have provided a conscious and decisive contribution to the commission of the tax offense. In these complex scenarios, the risk of a preventive seizure for equivalent value, aimed at confiscating the profit of the alleged crime, is a concrete and immediate possibility that requires extremely prompt defensive management.
The Approach of Bianucci Law Firm in Tax Criminal Defense
The approach of Avv. Marco Bianucci, a criminal lawyer in Milan with consolidated experience in corporate and tax offenses, is based on a meticulous and strategic analysis of the entire case file. Defense in matters of fictitious tax credits cannot be limited to a mere interpretation of criminal law, but requires a profound ability to deconstruct the prosecution's case, which is very often based on complex accounting reconstructions, assessments by the Revenue Agency, and intricate financial flows.
Bianucci Law Firm works in synergy with party technical consultants to precisely reconstruct the origin of the disputed tax credit, demonstrating, where possible, the correctness of the entrepreneur's actions or the absence of intent in the professional's conduct. The primary objective is to protect the position of the investigated party from the very first stages of the preliminary investigation, intervening firmly to avert or limit the devastating effects of real precautionary measures on bank accounts, and building a solid defensive line aimed at demonstrating the lawfulness of the operations under dispute.
Frequently Asked Questions
What is the criminal difference between non-existent credits and unentitled credits?
The difference is crucial from a criminal and sanctioning perspective. Non-existent credits are those entirely lacking a real basis, often artificially created solely for tax evasion purposes, and they entail very severe custodial sentences. Unentitled credits, on the other hand, are based on real underlying situations but are used in excess of what is due or in violation of specific accounting regulations. This distinction directly impacts the defensive strategy to be adopted in court.
What are the risks for a tax advisor regarding improper offsetting carried out by a client?
A tax advisor, such as an accountant or labor consultant, can be investigated for complicity in the offense of improper offsetting if the prosecution believes they consciously suggested, devised, or facilitated the fraud. If it is proven that the professional acted with intent, providing an essential contribution to the creation or use of false tax credits, they risk the same criminal penalties applicable to the taxpayer, in addition to facing serious disciplinary consequences.
Is it possible to unblock company bank accounts after a seizure for tax offenses?
Yes, it is possible to file an appeal against the preventive seizure order issued by the Judge for Preliminary Investigations. A criminal lawyer will meticulously analyze the order to identify any legal defects or the absence of necessary prerequisites, such as the fumus commissi delicti (likelihood of the crime). Furthermore, the amount of profit calculated by the prosecution can be contested to obtain a reduction of the lien imposed on company or personal assets.
Protect Your Position: Contact Bianucci Law Firm
Facing a criminal investigation for improper offsetting and false tax credits requires great technical expertise, a comprehensive overview, and prompt action. Avv. Marco Bianucci is available to analyze your case with the utmost confidentiality and professionalism, outlining possible defensive strategies from the outset to protect your rights, your company, and your assets. Contact Avv. Marco Bianucci in Milan to schedule an initial consultation and jointly evaluate the most appropriate and secure legal path to address your specific situation.