Being involved in an investigation for carousel fraud or for criminal conspiracy aimed at VAT evasion represents one of the most critical and complex situations in the field of corporate criminal law. These accusations do not concern simple administrative errors but outline a severe accusatory framework that can lead to personal and real precautionary measures, such as asset seizure. As a criminal defense lawyer in Milan, Avv. Marco Bianucci deeply understands the devastating impact such charges can have on the professional and personal life of the suspect, offering rigorous technical defense from the earliest stages of the proceedings.

The Regulatory Context: Carousel Fraud and Criminal Conspiracy

The so-called carousel fraud is a complex fraudulent mechanism, carried out through the interposition of fictitious companies (often called cartiere or missing traders) with the sole purpose of evading VAT and allowing undue tax deductions. From a legal perspective, these conducts not only violate tax regulations (Legislative Decree 74/2000) but often constitute the crime of criminal conspiracy provided for by Article 416 of the Italian Penal Code. The Public Prosecutor's Office, in these cases, tends to hypothesize the existence of a stable organized structure, created specifically to commit an indeterminate number of tax crimes.

The seriousness of the situation stems from the concurrence of crimes: in addition to penalties for issuing or using invoices for non-existent transactions, the charge of criminal conspiracy entails autonomous and significantly high prison sentences. It is essential to understand that the judiciary prosecutes not only the organizers of the fraud but often also individuals who, despite having a marginal role or being unaware of the fraudulent nature of the entire chain, have participated in commercial transactions.

The Approach of Studio Legale Bianucci in Tax Criminal Defense

Facing a trial for carousel fraud requires specific expertise that combines criminal law with technical knowledge of fiscal and corporate mechanisms. The approach of Avv. Marco Bianucci, an expert lawyer in tax criminal law in Milan, is based on a meticulous analysis of accounting documentation and financial flows. The defense strategy is not limited to formal contestation but aims to dismantle the accusatory framework by demonstrating, where possible, the reality of the commercial transactions or the absence of the subjective element of the crime, i.e., intent.

Often, honest entrepreneurs find themselves unknowingly involved in fraud schemes devised by third parties. In these circumstances, Avv. Marco Bianucci works to highlight the client's good faith, proving that the checks carried out on suppliers were adequate and that there was no awareness of participating in an illicit scheme. The defense avails itself, when necessary, of expert technical consultants to refute the reconstructions of the Guardia di Finanza, aiming to dismantle the associative link and limit the financial consequences, such as precautionary seizures aimed at confiscation for equivalent value.

Frequently Asked Questions

What exactly is carousel fraud?

Carousel fraud is a type of VAT fraud involving multiple companies in different countries (often EU). The mechanism involves a company purchasing goods without paying VAT (intra-community acquisition) and reselling them by applying VAT, but without remitting it to the Treasury, and then disappearing. The final buyer deducts the VAT paid, causing damage to the State and an undue tax advantage.

What are the penalties for criminal conspiracy aimed at tax fraud?

The penalties are severe and vary based on the role played. For the crime of criminal conspiracy (Art. 416 of the Penal Code), the base penalty ranges from three to seven years of imprisonment for participants, and from five to ten years for promoters or organizers. To these are added the penalties provided for the individual tax crimes committed, such as the issuance of false invoices.

What happens if I was involved unknowingly?

If an entrepreneur was unknowingly involved in carousel fraud, the defense will aim to demonstrate the absence of intent. It will be necessary to prove that professional diligence was exercised, verifying the existence and commercial reliability of suppliers, to demonstrate one's estrangement from the criminal agreement.

Is it possible to have assets seized during investigations?

Yes, in tax and associative crimes, it is very common for the Judge for Preliminary Investigations to order the precautionary seizure of assets (bank accounts, real estate, cars) for a value equivalent to the evaded tax. The timely intervention of a lawyer expert in criminal law is crucial to file a review request and attempt to unblock assets.

Request a Legal Consultation in Milan

If you are under investigation or fear being involved in proceedings for tax fraud or criminal conspiracy, time is a determining factor. Proactive and technically impeccable defense can make the difference between a conviction and an acquittal. Contact Avv. Marco Bianucci at the office located at via Alberto da Giussano 26 in Milan for a confidential and in-depth assessment of your procedural position.