The Impact of Investigations on Building Bonuses
Building incentives, particularly the Superbonus 110%, have represented a significant opportunity, but they have also triggered a wave of checks by the Guardia di Finanza and the Agenzia delle Entrate. Being involved in an investigation for false tax credits or false attestations is a destabilizing experience that requires immediate and targeted legal intervention. As a criminal lawyer in Milan, lawyer Marco Bianucci deeply understands the delicacy of these situations and the devastating impact that a preventive seizure can have on a company's operations or a private citizen's assets.
The Criminal Framework: Crimes Related to Superbonus and Credit Transfer
The Italian legislator has established a severe penalty system to combat fraud related to building bonuses. The most frequent charges concern the crime of aggravated fraud for obtaining public funds, the issuance or use of invoices for non-existent transactions, and false attestations issued by professional technicians. When investigative authorities suspect the non-existence, total or partial, of the declared works, the blocking of tax drawers almost automatically occurs.
One of the most incisive tools available to the Public Prosecutor's Office is the preventive seizure of tax credits. This precautionary measure is adopted to prevent the alleged crime from having further consequences, meaning the credit is unlawfully monetized or offset. Case law has clarified that the seizure can also affect a good-faith transferee, making the matter extremely complex and fraught with pitfalls for all parties involved in the credit transfer chain.
The Bianucci Law Firm's Approach to Tax Fraud Investigations
Facing criminal proceedings for tax crimes and building fraud requires a deep understanding of procedural dynamics and constantly evolving tax regulations. The approach of lawyer Marco Bianucci, an expert lawyer in criminal economic law in Milan, is based on a meticulous analysis of all technical and accounting documentation. The primary objective is to reconstruct the actual sequence of events, verifying the legitimacy of the attestations and the traceability of financial flows.
The Bianucci Law Firm works from the earliest stages of the investigation to protect the client's assets and freedom. Whether it involves filing a request for release of seizure with the Review Court or preparing detailed defense briefs during preliminary investigations, the strategy is tailored. Defense in these cases cannot be generic but must dismantle the prosecution's case point by point, demonstrating, where possible, the absence of intent or the actual execution of the contested works.
Frequently Asked Questions
What are the risks if I unknowingly purchased false tax credits?
The position of a good-faith transferee is one of the most debated issues. Although courts may order preventive seizure even on credits transferred to third parties unrelated to the fraud, in criminal proceedings, it is essential to demonstrate one's total estrangement from the illicit agreement and the absence of fault in acquiring the credit, to avoid charges of complicity in the crime or money laundering.
Is it possible to obtain the release of credits blocked in the tax drawer?
Yes, it is possible, but it requires timely and well-argued legal action. It is necessary to file a review request with the competent court, demonstrating the lack of evidence of a crime or the absence of precautionary needs. Technical and accounting documentation plays a decisive role in this phase to prove the regularity of the operations and the effectiveness of the work performed.
What are the penalties for a technician who issues a false attestation?
A professional who issues false attestations faces very serious criminal consequences. In addition to complicity in aggravated fraud against the State, specific penalties are provided, including imprisonment, not to mention the inevitable disciplinary repercussions from their professional order and potential claims for damages from the involved clients.
How are the costs for legal assistance in these proceedings determined?
The costs of a criminal proceeding depend on numerous factors specific to the individual case, such as the severity of the charges, the number of defendants, the need for expert technical consultations, and the complexity of the documentation to be examined. During the first consultation, lawyer Marco Bianucci will analyze the situation and provide a clear and transparent overview of the expected financial commitment for the defense strategy.
Entrust Your Defense to the Bianucci Law Firm
An investigation for fraud related to the Superbonus or the sudden blocking of tax credits requires clarity of mind and timely technical defense. Do not let time compromise your procedural position or the financial stability of your company. Contact lawyer Marco Bianucci at the Milan office at Via Alberto da Giussano, 26, for an in-depth analysis of your situation and to build a solid defense strategy, focused on protecting your rights and your assets.