The recent legislative dynamics related to tax relief and building bonuses have generated an exponential increase in checks by the Revenue Agency and the Guardia di Finanza. The accusation of having generated, transferred, or used fictitious tax credits represents one of the most serious charges in the field of economic criminal law, capable of impacting not only the company's assets but also the personal freedom of the entrepreneur or citizen involved. As a criminal lawyer in Milan, lawyer Marco Bianucci handles these delicate matters by offering rigorous and timely legal assistance, essential for facing complex investigations and precautionary asset-freezing measures.

The Regulatory Framework: Tax Crimes and Undue Offset

The Italian criminal system punishes fraudulent conduct related to the use of tax credits with extreme severity. The main charge typically revolves around the crime of undue offset, provided for by Article 10-quater of Legislative Decree 74/2000. This law penalizes anyone who fails to pay amounts due by using non-entitled or non-existent credits for offset, exceeding the punishability thresholds established by law. It is crucial to understand that the legislator has significantly increased penalties for these offenses, providing for imprisonment and mandatory confiscation of assets equivalent to the profit of the alleged crime.

Aggravated Fraud Against the State

In addition to undue offset, the creation and subsequent transfer of fictitious credits can constitute the more serious crime of aggravated fraud to obtain public funds, governed by Article 640-bis of the Criminal Code. In this scenario, the prosecution argues that there was a stratagem or deception aimed at deceiving the State, thereby obtaining an unjust profit. Defense in these cases requires a deep understanding of corporate and tax dynamics to dismantle the prosecution's hypothesis and demonstrate the absence of the subjective element of the crime, namely the awareness and intent to defraud the Treasury.

The Bianucci Law Firm's Approach to Tax Crimes

Facing an investigation for tax-related crimes requires a multidisciplinary and proactive defense strategy. The approach of lawyer Marco Bianucci, an expert criminal lawyer in Milan, is based on the meticulous analysis of every single accounting, tax, and contractual document. The Bianucci Law Firm does not merely await the Public Prosecutor's moves but initiates targeted defensive investigations from the earliest stages, working closely with technical consultants of proven expertise to reconstruct the actual origin of the credit and the correctness of the client's actions.

From the perspective of a criminal lawyer, it is essential to intervene promptly, especially to counter real precautionary measures. The preventive seizure of bank accounts and company or personal assets is an almost automatic consequence in this type of investigation and risks paralyzing the life of a business or family irrevocably. The firm's strategy aims to contest the grounds for seizure, seeking to demonstrate the legitimacy of the credits or the complete good faith of the investigated party, thereby protecting business continuity and the client's assets.

Frequently Asked Questions

What is the difference between a non-existent tax credit and a non-entitled tax credit?

Case law draws a fundamental line of demarcation between these two categories, from which profoundly different criminal consequences depend. A credit is defined as non-existent when the objective prerequisite that generates it is entirely absent, for example, when the declared building works were never carried out. It is defined as non-entitled, however, when the credit is real and based on actual transactions, but is used in violation of specific regulatory limits or without respecting certain formal requirements. Penalties for the use of non-existent credits are significantly more severe.

What are the risks if I purchased a fictitious credit in complete good faith?

The good-faith purchase of a credit that later turns out to be false is one of the most complex and frequent situations, especially for companies that have acted as transferees. In criminal law, for the crime to exist, intent must be proven. If the buyer has carried out all adequate checks with due diligence and was unaware of the upstream fraud, the subjective element of the crime will be absent. The defense will focus on demonstrating the client's complete detachment from the initial criminal scheme, highlighting the verification procedures adopted before the purchase.

Is it possible to unblock bank accounts subjected to preventive seizure?

The release of seized bank accounts and assets is a complex but absolutely achievable legal operation. It is possible to submit a review request to the competent Court to contest the existence of serious indications of guilt or the exact quantification of the profit of the crime calculated by the prosecution. Furthermore, in certain circumstances, demonstrating the absence of risk (periculum in mora) or presenting clarifying accounting documentation can facilitate the revocation or reduction of the precautionary measure, allowing the subject to resume normal operations.

How long does an investigation for tax credit-related crimes last?

The duration of criminal proceedings for economic-financial crimes is generally quite long, due to the complexity of documentary assessments and the technical expert reports required. The preliminary investigation phase can last from six months to over two years, depending on the extensions requested by the Public Prosecutor. However, the impact on the investigated party is immediate, especially if searches or seizures occur. For this reason, it is crucial to structure a solid defense from the first investigative act or the first access by law enforcement.

Protect Your Legal and Financial Position

Being involved in an investigation for the use or transfer of fictitious tax credits is a destabilizing experience that requires clarity of mind and highly qualified legal guidance. The repercussions of an accusation for tax crimes go far beyond the risk of criminal sanctions, profoundly affecting the professional reputation and economic stability of the individual and the company. Do not underestimate the first signs of a tax assessment or an ongoing criminal investigation, as the timing of the defensive reaction is often decisive.

Entrusting yourself to a strategic defense is the first step to clarifying your position and protecting your rights. Contact lawyer Marco Bianucci at the Bianucci Law Firm in Milan to schedule an initial consultation. During the meeting, we will carefully analyze the documentation in your possession and the charges brought by the Authorities, in order to immediately outline the most appropriate defense strategy for your specific case, always operating with the utmost transparency and professional dedication.