Facing criminal proceedings for tax offenses is an experience that generates deep concern, especially when the management of one's personal or business assets is called into question. The accusation of fraudulent evasion of tax payments strikes at the heart of an individual's economic freedom, casting doubt on whether asset disposal transactions were carried out with the sole purpose of harming the Treasury. As a criminal lawyer in Milan, Avv. Marco Bianucci fully understands the sensitivity of these situations, where the line between a legitimate economic transaction and a criminally relevant conduct can appear thin to investigators, but is substantial for the defense.

The crime of fraudulent evasion: what the law provides

The crime of fraudulent evasion of tax payments is governed by Article 11 of Legislative Decree No. 74/2000. This provision punishes anyone who, in order to evade payment of income taxes or value-added taxes (and related interest or penalties), simulates the alienation of their assets or engages in other fraudulent acts likely to render the compulsory collection procedure wholly or partially ineffective. It is crucial to understand that, for the crime to be constituted, the amount of taxes, penalties, and interest must exceed fifty thousand euros. The law does not punish the mere failure to pay a tax debt, which remains an administrative offense, but punishes the active and fraudulent conduct aimed at depleting assets to prevent the Tax Authority from recovering what is owed.

Jurisprudence has clarified that this is a crime of concrete danger. This means that for the crime to be charged, it is not necessary for the collection to have actually failed, but it is sufficient that the acts committed by the taxpayer are potentially capable of prejudicing the Treasury's claims. Acts such as the simulated sale of real estate, the establishment of asset funds or trusts with purely evasive purposes, or suspicious donations made during tax investigations, are often at the center of these investigations. The provision aims to protect the asset guarantee of the tax credit even before the collection procedure begins.

The defense strategy of Studio Legale Bianucci

Defense in cases of fraudulent evasion requires meticulous analysis not only of the criminal aspects but also of the nature of the disputed economic transactions. The approach of Avv. Marco Bianucci, an expert lawyer in tax criminal law in Milan, is based on a rigorous verification of the subjective and objective elements of the crime. It is not enough for there to be a tax debt and a reduction in assets: it is necessary to demonstrate the fraudulent nature of the transaction. The defense strategy often focuses on proving that the asset disposal transactions had an independent economic or family logic unrelated to the intent to defraud the Tax Authority, or that the remaining assets were nevertheless sufficient to satisfy the Treasury's claims.

Furthermore, Avv. Marco Bianucci works to dismantle the prosecution's case by verifying the correctness of the calculations related to the punishability thresholds and the timeliness of the contested actions in relation to the knowledge of the tax debt. In fact, legitimate transactions are often reinterpreted by investigators with suspicion simply because they occurred after a tax assessment. The defender's task is to restore the correct perspective to events, demonstrating, where possible, the absence of the specific intent required by the law, namely the precise will to evade tax payments.

Frequently Asked Questions

When exactly is the crime of fraudulent evasion constituted?

The crime is constituted when a person engages in simulated or fraudulent acts on their assets for a total value of taxes, penalties, and interest exceeding €50,000, with the specific purpose of avoiding payment. It is not necessary for the Revenue Agency to have already initiated foreclosure, but it is sufficient that the act is capable of making debt recovery difficult.

I sold a house to pay other debts, am I at risk of a report?

If the sale is genuine and the price received is market value, and especially if the sums were used to pay other real creditors and not to conceal liquidity, the element of fraud may be lacking. However, each situation must be analyzed individually by an expert criminal lawyer to assess whether the transaction could be interpreted as an attempt to remove guarantees from the Tax Authority.

What is equivalent confiscation in these cases?

In proceedings for tax offenses, the judge may order the precautionary seizure and subsequent confiscation of the suspect's assets for a value corresponding to the evaded tax, even if those assets are not directly linked to the crime. This aggressive tool makes timely defense essential to attempt to unblock seized accounts or real estate.

Is the establishment of an asset fund considered a crime?

The establishment of an asset fund is not a crime in itself, but it can become one if it is done after significant tax debts have arisen with the sole purpose of shielding assets and preventing their seizure for tax collection. Jurisprudence tends to consider such an operation fraudulent if it lacks other logical justifications and if it is likely to prejudice tax collection.

Request a legal consultation in Milan

If you are involved in an investigation for tax offenses or fear that your asset transactions may be contested, it is crucial to act quickly and competently. Avv. Marco Bianucci is at your disposal to analyze your position and prepare the best defense strategy. Studio Legale Bianucci is located in Milan at via Alberto da Giussano, 26. Contact Avv. Marco Bianucci for an assessment of your case and to protect your rights against the challenges of the judicial authorities.