When you receive a challenge from the Italian Revenue Agency or the Guardia di Finanza for alleged simulated acts aimed at shielding assets from taxation, concern is entirely understandable. Fraudulent evasion of taxes is a insidious tax crime, affecting not only the taxpayer but sometimes also the professionals and consultants assisting them. As a criminal lawyer in Milan, lawyer Marco Bianucci deals with these delicate matters daily, offering rigorous technical defense to protect the position and rights of the investigated party from the very first stages of the investigation.
The Crime of Fraudulent Evasion of Taxes: The Regulatory Framework
The crime of fraudulent evasion of taxes, governed by Article 11 of Legislative Decree 74/2000, occurs when a person, in order to evade payment of income or value-added taxes exceeding fifty thousand euros, makes simulated sales or commits other fraudulent acts concerning their assets. The purpose of the law is to severely punish those who attempt to deplete their assets to render the State's collection procedures ineffective.
It is crucial to understand that the law does not punish the mere sale of an asset or the legitimate establishment of an asset fund. What is of criminal relevance is the simulated or fraudulent nature of the transaction. For example, fictitiously selling a property to a relative while retaining actual control, or creating complex corporate structures solely to conceal the real ownership of assets, are actions that can trigger a criminal investigation. Tax or legal advisors who actively suggest or facilitate such arrangements can also be involved in the proceedings as accomplices to the crime.
The Bianucci Law Firm's Approach to Criminal Tax Defense
Facing charges for tax crimes requires cross-disciplinary expertise that combines a deep knowledge of criminal procedure with the complex dynamics of tax law. The approach of lawyer Marco Bianucci, an expert in criminal law in Milan, focuses on a meticulous analysis of each contested act. The primary objective is to dismantle the prosecution's case by demonstrating, where possible, the complete legality and transparency of the asset transactions carried out by the client.
Each defense strategy is tailor-made. The Bianucci Law Firm works tirelessly to demonstrate the absence of specific intent, meaning the absence of the will to defraud the tax authorities, perhaps by proving that the contested transactions responded to real and legitimate business, family, or corporate reorganization needs. From the perspective of a criminal lawyer, it is essential to intervene promptly to prevent or limit the application of real precautionary measures such as the preventive seizure of assets, an order that risks paralyzing the economic activity and personal life of the investigated party.
Frequently Asked Questions
What are the risks if I am convicted of fraudulent evasion of taxes?
The law provides for severe penalties for this specific crime. The main penalties consist of imprisonment, the duration of which varies depending on the gravity of the act and the amount of tax presumed to have been evaded. In addition to the custodial sentence, the most immediate and concrete risk during investigations is the confiscation of assets equivalent to the amount of tax evaded from the State, an order that severely impacts personal and business assets.
Can I sell my house if I have a debt with the Italian Revenue Agency?
Having a debt with the tax authorities does not automatically deprive a citizen of the right to dispose of their assets. However, if the sale is carried out at a price clearly below market value, fictitiously to a straw man, or with suspicious timing immediately after notification of a tax assessment, the transaction could be interpreted by investigators as a fraudulent act aimed at preventing collection. It is always advisable to evaluate every asset transaction with extreme caution and legal support when a significant tax debt is pending.
Is the seizure of bank accounts automatic in case of an investigation for tax crimes?
It is not an absolute automaticity, but it represents an extremely frequent precautionary measure in proceedings for tax crimes. The Public Prosecutor can request the Preliminary Investigations Judge to issue a preventive seizure aimed at equivalent confiscation. This means that bank accounts, real estate, and other assets of the investigated party can be frozen up to the amount contested. Rapid and targeted defensive intervention is crucial to attempt to oppose, limit, or request the revocation of such an order.
Entrust Your Defense to Qualified Criminal Counsel in Milan
Accusations of a criminal tax nature require clear-headed, highly strategic, and timely management. A misstep in the early stages of an investigation, or statements made without adequate support, can compromise the entire legal process and seriously jeopardize the assets painstakingly built over the years. If you or your company are involved in proceedings for fraudulent evasion of taxes, it is essential not to underestimate the seriousness of the situation and to seek rigorous technical advice.
Contact lawyer Marco Bianucci at the Bianucci Law Firm at via Alberto da Giussano, 26 in Milan. During the initial consultation, the details of the challenge will be analyzed to immediately outline the most solid and appropriate defense strategy for your specific case, ensuring maximum confidentiality, clarity, and professionalism.