Having one's bank accounts suddenly blocked or one's real estate assets frozen is a destabilizing experience that paralyzes business activities and personal life. When this measure is applied within investigations for fiscal offenses, we are faced with a preventive seizure by equivalent. As a criminal lawyer in Milan, Avv. Marco Bianucci deeply understands the urgency and delicacy of these situations, offering timely and targeted legal assistance to protect the assets of the investigated party.
What is Seizure by Equivalent in Tax Crimes
Preventive seizure aimed at confiscation by equivalent is a real precautionary measure that the State uses when it is impossible to directly trace and seize the money or assets that constitute the profit of the tax offense. In these circumstances, the judicial authority orders the blocking of assets equivalent in value to the presumed accumulated tax debt, affecting bank accounts, real estate, company shares, or vehicles owned by the investigated party. This is a particularly incisive tool, provided for offenses such as fraudulent tax returns, omission of withholding tax or VAT payments, and the issuance of invoices for non-existent transactions.
Jurisprudence requires very stringent requirements for the application of this measure. It is indeed fundamental that there is the so-called *fumus commissi delicti*, meaning the reasonable probability that the crime has been committed, and the *periculum in mora*, i.e., the risk that, during the proceedings, the assets may be dispersed or hidden. Often, however, seizure orders disproportionately affect assets or fail to consider crucial elements that exonerate the investigated party, making immediate technical defense necessary.
The Approach of Studio Legale Bianucci
Dealing with a seizure by equivalent requires a rapid and surgical defense strategy. The approach of Avv. Marco Bianucci, an expert lawyer in corporate criminal law in Milan, focuses on a meticulous analysis of the order issued by the Judge for Preliminary Investigations. The first step is to verify the actual existence of the legal prerequisites, analyzing the calculations made by the Guardia di Finanza or the Agenzia delle Entrate to quantify the alleged profit of the crime.
Studio Legale Bianucci acts immediately to file an appeal for review with the Tribunal of Liberty or, if new evidence emerges, to submit a request for revocation or reduction of the seizure directly to the presiding judge. The primary objective is to demonstrate any formal defects, the absence of intent to evade taxes, or the disproportionateness of the measure compared to the assets actually attributable to the offense, aiming for the total or partial release of the assets to restore operational capacity to the client.
Frequently Asked Questions
How much time do I have to object to a preventive seizure?
The law establishes very short and peremptory deadlines for reaction. From the moment the seizure is executed or actual knowledge is gained, the investigated party has ten days to submit a request for review to the competent Tribunal. It is therefore crucial to promptly contact a professional to study the documents and prepare the defense within the prescribed time limits.
Can they seize my company's assets for a tax offense?
Yes, but with specific limitations. As a rule, seizure by equivalent must first target the assets of the company that benefited from the tax offense. Only if the company's assets are insufficient or non-existent can the authorities seize the personal assets of the administrator or legal representative investigated for the tax offense.
Is it possible to unblock a bank account to pay employees?
In situations of total blocking of company accounts, it is possible to submit specific requests to the judge to ask for authorization to use certain sums, exclusively for the purpose of ensuring business continuity and paying salaries or essential suppliers. From the perspective of a criminal lawyer, this is a priority action to prevent the company's bankruptcy during investigations.
What are the costs for a review request?
The costs of a legal proceeding depend on numerous factors specific to each case, such as the complexity of the investigations, the volume of documents to be analyzed, and the charges brought by the prosecution. During the initial consultation, Avv. 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 Timely Criminal Legal Representation
The blocking of one's assets should not be perceived as a definitive condemnation, but as a precautionary phase that can and must be contested with the appropriate legal tools. Do not let the passage of time irrevocably compromise your economic and professional stability.
Contact Avv. Marco Bianucci at the Milan office located at via Alberto da Giussano, 26, for an in-depth evaluation of your case. Together, we will analyze the seizure order and build the most effective strategy to protect your rights and your assets.