The protection of family assets is a legitimate and widespread concern, often leading to the establishment of a patrimonial fund. However, when this operation occurs in the presence of outstanding tax liabilities, the line between legitimate asset planning and criminal offense can become extremely thin. Discovering you are under investigation for trying to protect your family's assets generates understandable distress and requires immediate strategic clarity.

The Crime of Fraudulent Evasion of Tax Payments

In our legal system, the establishment of a patrimonial fund is not inherently unlawful. The problem arises when this legal instrument is used with the specific intent of shielding one's assets from forced collection by the Revenue Agency. In such scenarios, one risks committing the crime of fraudulent evasion of tax payments, as defined and punished by Italian tax criminal law.

For this specific criminal offense to be constituted, certain conditions must be met. Firstly, the tax debt, including penalties and interest, must exceed fifty thousand euros. Secondly, the act of disposing of one's assets, such as transferring real estate into a patrimonial fund, must be deemed fraudulent. Case law considers fraudulent any act that renders the forced collection procedure ineffective, in whole or in part, if accompanied by the specific intent to defraud the tax authorities.

It is crucial to understand that the crime is consummated at the very moment the simulated or fraudulent act is carried out, regardless of whether the financial administration has already initiated enforcement action. The mere potential of the act to hinder the recovery of state credit is sufficient to trigger criminal charges and the consequent risk of preventive seizure of the assets transferred into the fund.

The Approach of Studio Legale Bianucci

Facing a tax criminal accusation requires a deep understanding of procedural and substantive dynamics. The approach of lawyer Marco Bianucci, an expert in criminal law in Milan, focuses on the meticulous analysis of the subjective element of the crime and the true nature of the disputed asset transaction.

Every investigation for fraudulent evasion has unique facets. The defense strategy adopted by the firm aims to reconstruct the client's true intentions, demonstrating, where possible, that the establishment of the patrimonial fund was driven by genuine and documentable needs for family support, rather than an intent to evade taxes. Lawyer Marco Bianucci works to highlight the absence of the specific intent required by law, analyzing the chronology of events, the proportion between remaining assets and tax debt, and the taxpayer's overall financial situation at the time of the act.

Frequently Asked Questions

Can I establish a patrimonial fund if I have an unpaid tax bill?

The presence of an unpaid tax bill does not absolutely prohibit the establishment of a patrimonial fund, but it exposes one to a high criminal risk if the debt exceeds the legal threshold and if the operation effectively empties the assets that can be seized by the tax authorities. It is an operation that requires careful prior evaluation to exclude fraudulent aspects.

What are the concrete risks if I am accused of fraudulent evasion?

In addition to the risk of a criminal conviction involving imprisonment, the most significant immediate consequence is usually the preventive seizure, aimed at confiscation, of the assets transferred into the patrimonial fund, rendering them effectively unavailable to the family.

How can it be proven that I did not intend to defraud the tax authorities?

The defense is based on demonstrating the absence of specific intent. It is necessary to prove that the fund was established to meet real family needs and that, at the time of its creation, the debtor's remaining assets were sufficient to guarantee payment of the tax debt, thus excluding any evasive intent.

Does a patrimonial fund always protect family assets?

No, a patrimonial fund is not an absolute shield. Beyond civil clawback actions, in criminal matters, if the act is deemed fraudulent and intended to evade tax payments, the transferred assets lose their protection and can be subject to criminal seizure.

Request an Evaluation of Your Case

If you are involved in an investigation for tax crimes or have doubts about the legality of an asset transaction, it is crucial to act promptly. Contact lawyer Marco Bianucci for an evaluation of your case. The costs of legal proceedings depend on numerous specific factors and the complexity of the individual procedural matter. During the initial consultation, the variables involved and possible defense strategies will be analyzed, providing a clear and transparent overview of the expected financial commitment for your defense.