Liquidity Freeze: Tackling Tax Credit Seizures
Experiencing a precautionary seizure of tax credits is one of the most critical moments for a company's survival and operations. When the Judicial Authority suspects the existence of fictitious or non-existent credits, often linked to construction bonuses or tax incentives, the immediate freezing of these resources risks paralyzing the entire production chain. In these complex scenarios, acting promptly and with technical precision is essential. Lawyer Marco Bianucci, as a criminal lawyer in Milan with extensive experience in economic-financial crimes, deeply understands the urgency of restoring corporate regularity and protecting the entrepreneur's assets.
The Regulatory Framework: Precautionary Seizure and Non-Existent Credits
In our legal system, precautionary seizure is a real precautionary measure ordered by the Judge for Preliminary Investigations. Its purpose is to prevent the free availability of an item related to the crime from aggravating or prolonging its consequences. In the tax context, this translates into freezing the company's tax accounts. The dispute almost always revolves around the hypothesis of non-existent tax credits, meaning incentives accrued without meeting legal requirements or obtained through invoices for objectively or subjectively false transactions.
It is crucial to distinguish between a non-existent credit and a credit that is simply not due. While the former often constitutes criminally relevant conduct, such as aggravated fraud against the State or undue offsetting, the latter may result in violations of a purely administrative and tax nature. Understanding the exact nature of the charges brought by the Public Prosecutor's Office is the indispensable first step in building a solid defense strategy.
Studio Legale Bianucci's Approach to Company Defense
Facing a seizure order requires clear analysis and a targeted procedural strategy. The approach of lawyer Marco Bianucci, an expert in corporate criminal law in Milan, is based on meticulous study of the investigation files and the company's accounting documentation. The primary objective is to verify the lawfulness of the precautionary measure: is there a real probability of the crime having occurred? Is there a concrete danger in delay?
Studio Legale Bianucci carefully evaluates the peremptory deadlines set by law. The most frequent and delicate procedural choice is to file an appeal for review with the Court of Liberty. This move requires drafting detailed grounds supported by technical expert reports, aimed at demonstrating the company's good faith, the actual execution of the work, or the regularity of credit assignments. Every decision is made in close synergy with the client, clearly explaining the risks and prospects of each legal action.
Frequently Asked Questions
How much time do I have to object to the seizure of tax credits?
The deadline to file a request for review against a precautionary seizure order is extremely short: ten days from the date of execution of the measure or notification of the order. For this reason, it is vital to contact a professional promptly to immediately begin analyzing the case file and gathering exculpatory evidence.
If I purchased the credit in good faith, can I still be subject to seizure?
The jurisprudence of the Court of Cassation has extensively addressed the issue of protecting the good-faith assignee. Although in the past there have been strict rulings allowing seizure even from third parties unrelated to the original crime, recent trends tend to offer greater protection to companies that have acquired credit by fulfilling all due diligence and control obligations required by law. Demonstrating this documentary diligence is the core of the defense in these specific cases.
What are the criminal penalties for non-existent credits?
The use of non-existent tax credits for offsetting purposes exceeding fifty thousand euros annually constitutes the crime of undue offsetting, punishable by imprisonment. In addition, charges for aggravated fraud to obtain public funds or for offenses related to fraudulent declarations may be added. The consequences are severe, making highly qualified technical defense indispensable.
Entrust the Protection of Your Company to Expert Professionals
The seizure of tax credits is not a final conviction, but a precautionary measure that can and must be challenged if it lacks solid grounds. Lawyer Marco Bianucci is available to analyze the seizure order served on your company and identify the fastest and most effective procedural strategy to request its annulment or revocation.
The costs of legal proceedings depend on numerous factors specific to each case, such as the volume of documentation to be analyzed and the complexity of the charges. During the initial consultation at the office located at via Alberto da Giussano 26 in Milan, lawyer Marco Bianucci will analyze the situation and provide a clear and transparent overview of the expected financial commitment for the precautionary phase and for any subsequent merits trial. Contact Studio Legale Bianucci to schedule a consultation and begin protecting your company's future.