Receiving a charge for complicity in fraudulent tax evasion represents one of the most delicate moments in the career of an accountant or business consultant. When legitimate consultancy activities are interpreted by the judicial authority as an illicit contribution to asset transfers aimed at defrauding the tax authorities, the professional and personal consequences can be extremely serious. In such circumstances, promptly engaging a criminal lawyer in Milan becomes a decisive choice to protect one's reputation and freedom.
The Regulatory Context: Article 11 of Legislative Decree 74/2000 and Professional Complicity
In our legal system, the crime of fraudulent evasion of taxes is governed by Article 11 of Legislative Decree 74/2000. The norm punishes anyone who, in order to evade payment of income or value added taxes exceeding fifty thousand euros, simulates the alienation or carries out other fraudulent acts on their own or others' assets, capable of rendering the compulsory collection procedure wholly or partially ineffective.
The crucial point for professionals lies in the concept of complicity in a crime. The investigating authority often tends to assume that the accountant did not merely provide neutral technical advice but devised, suggested, or actively participated in structuring illicit asset transactions, such as the creation of asset funds, fictitious trusts, or corporate splits lacking valid economic reasons. Drawing the exact line between legitimate and complex tax planning and complicity in a tax crime requires extremely rigorous and in-depth legal analysis.
The Approach of Studio Legale Bianucci in Defending Consultants
The approach of Avv. Marco Bianucci, an expert criminal lawyer in Milan, focuses on deconstructing the prosecution's case through meticulous documentary and accounting analysis. Defense in these complex proceedings cannot be based on generic arguments but must delve deeply into the corporate and tax dynamics that led to the charges against the professional.
Studio Legale Bianucci works tirelessly to demonstrate the absence of the subjective element of the crime, namely the specific intent to defraud. It is essential to prove that the professional acted within the scope of their consultancy mandate, providing advice based on the interpretation of current legislation, without any intention of facilitating the client's tax evasion. Furthermore, Avv. Marco Bianucci strives to contest the actual fraudulent nature of the acts committed, highlighting, where present, the real and legitimate economic and entrepreneurial motivations that justified their adoption.
Frequently Asked Questions
When is a tax consultant liable for complicity in fraudulent evasion?
A professional is held criminally liable when there are elements demonstrating their causal contribution, material or moral, to the commission of the offense. It is not enough to have kept the client's accounts or drafted documents at their instruction; the prosecution must prove beyond a reasonable doubt that the consultant knowingly suggested or orchestrated operations aimed at depleting the debtor's assets to shield them from state collection efforts.
What is the difference between legitimate tax planning and a crime?
Tax planning, also known as legitimate tax saving, is an activity through which the taxpayer, using tools provided and permitted by law, reduces their tax burden. The crime of fraudulent evasion, on the other hand, occurs when deceptive means, objective simulations, or artifices are used to evade the financial administration, materially and fraudulently preventing the recovery of state credit.
What are the risks in case of investigation for tax crimes in complicity?
In addition to the risk of a criminal conviction, which for violations of Article 11 carries severe custodial sentences, one of the most immediate and devastating dangers is the application of real precautionary measures. The Public Prosecutor can indeed request the preventive seizure, even by equivalent value, of the personal assets and bank accounts of the investigated professional for complicity, up to the amount of the entire tax evaded by the client. Added to this are the heavy disciplinary repercussions before their professional Order.
How are the costs for legal assistance in these proceedings assessed?
The costs of a tax criminal proceeding depend on numerous factors specific to each case, such as the volume of seized documentation to be analyzed, the need to appoint expert witnesses, and the duration and complexity of hearings. During the initial consultation, Avv. Marco Bianucci will analyze the situation in detail and provide a clear and transparent overview of the expected financial commitment, as it is impossible to provide reliable estimates without a preliminary assessment of the documents.
Request Legal Consultation in Milan
If you are a professional and have received a notice of investigation, an invitation to appear, or have undergone a search related to the assets of your clients, it is essential not to make summary statements without adequate legal preparation. The timely intervention of a qualified defense attorney from the very beginning of the investigation can make a difference in the outcome of the entire proceeding. Contact Studio Legale Bianucci, located in Milan at via Alberto da Giussano 26. As a criminal lawyer, Avv. Marco Bianucci will meet with you to analyze the details of your situation with the utmost care and confidentiality, defining with you the most solid and appropriate defense strategy to protect your profession.