The Complexity of Tax Credit Investigations
Receiving a notice of investigation or undergoing a search for the alleged use of fictitious tax credits is an experience that causes deep concern. Investigations by the Guardia di Finanza regarding building bonuses and tax relief have become increasingly stringent, often leading to the application of devastating precautionary asset-freezing measures for individuals and businesses. In these complex situations, the assistance of a qualified professional becomes essential. As a criminal lawyer in Milan, Avv. Marco Bianucci deals daily with proceedings related to economic criminal law, providing clear legal support aimed at protecting the assets and freedom of citizens.
The Legal Framework: Non-existent Credits and Improper Offset
The Italian tax criminal system severely punishes conduct aimed at defrauding the Treasury through the use of non-genuine tax credits. The fundamental distinction, established by case law, is between credits not due and non-existent credits. A credit is defined as non-existent when its constitutive prerequisite is entirely missing, meaning when the transaction that generated it never occurred, or when the credit cannot be traced through the standard automated checks of the Revenue Agency.
The use of non-existent credits in offset constitutes a specific crime, punishable by imprisonment, when the annual amount exceeds certain thresholds for punishability. This is often coupled with the charge of aggravated fraud against the State, especially in cases of credit assignment to third parties or credit institutions. One of the most immediate and burdensome consequences during the preliminary investigation phase is the precautionary seizure, aimed at confiscating the proceeds of the crime, which can affect the company's bank accounts and, in case of insolvency, directly the personal assets of the director.
The Approach of Studio Legale Bianucci in Tax Criminal Defense
Facing charges for tax crimes requires a defense strategy that combines a deep knowledge of criminal procedure with a solid understanding of fiscal mechanisms. The approach of Avv. Marco Bianucci, an expert criminal lawyer in Milan, focuses on the meticulous analysis of all technical, accounting, and tax documentation that generated the disputed credit.
Studio Legale Bianucci works to reconstruct the actual genuineness of the transactions, demonstrating, where possible, the taxpayer's good faith or the absence of intent to evade. In the precautionary phase, the primary objective is to contest the requests for precautionary seizure made by the Public Prosecutor's Office, by submitting review applications aimed at releasing the financial resources necessary for the survival of the business and the family. Every step is shared with the client, ensuring maximum transparency and clarity regarding the procedural outlook.
Frequently Asked Questions
What are the risks if I have used non-existent tax credits?
The improper offset of non-existent credits is a felony punishable by imprisonment from one year and six months to six years, if the annual amount offset exceeds fifty thousand euros. In addition to the custodial sentence, the most concrete risk is the application of precautionary seizure on personal and corporate assets for a value equivalent to the evaded tax.
How does precautionary seizure work in tax crimes?
Precautionary seizure is a precautionary measure ordered by the Judge for Preliminary Investigations. In tax crimes, it aims to block sums of money or assets for a value equal to the presumed profit of the crime. If the company does not have sufficient liquidity, the seizure can be executed by equivalent directly on the assets of the director or legal representative, such as real estate or personal bank accounts.
Is it possible to avoid criminal proceedings by paying the debt to the Revenue Agency?
In some tax crimes, the full payment of the tax debt, including penalties and interest, before the declaration of opening of the first-instance trial, constitutes a cause for non-punishability. However, for non-existent credits, the regulations are particularly strict, and payment may not automatically extinguish the crime but act only as an attenuating circumstance. It is crucial to evaluate this option with extreme caution together with your defense counsel.
Request a Legal Consultation in Milan
If you are involved in an investigation for the use or assignment of fictitious tax credits, it is imperative to act promptly to protect your rights and your assets. The costs of criminal proceedings depend on numerous factors specific to each case, such as the volume of documentation to be analyzed, the need to appoint expert consultants, and the complexity of the trial hearings.
During the first consultation, Avv. Marco Bianucci will analyze your specific situation, outlining the most appropriate defense strategies and providing a clear and transparent overview of the expected financial commitment. Contact Studio Legale Bianucci at the office located at Via Alberto da Giussano, 26 in Milan to schedule an appointment and face this delicate phase with the right professional assistance.