Unwitting Risk in Commercial Transactions
Discovering you are under investigation for tax fraud is a destabilizing experience, especially when you are certain you have operated with utmost transparency. In the complex world of business relationships, it can happen that an honest entrepreneur finds themselves involved, unknowingly, in a fraudulent scheme orchestrated by third parties. This scenario frequently occurs in cases of invoicing for subjectively non-existent transactions. As an attorney specializing in criminal law in Milan, Avv. Marco Bianucci deeply understands the bewilderment and concern that arise from such accusations, offering solid legal support to protect the client's reputation and business.
The Regulatory Framework: Subjectively False Invoices
To fully understand the accusation, it is essential to distinguish between objectively non-existent and subjectively non-existent transactions. In the first case, the service or transfer of goods indicated on the invoice never occurred. In the case of subjectively false invoices, however, the commercial transaction actually took place, but between parties different from those indicated on the tax document. This mechanism is often used to evade VAT through so-called carousel fraud.
Legislative Decree 74/2000 severely punishes both the issuance and use of invoices for non-existent transactions. However, for the crime to be constituted, the law requires specific intent, meaning the awareness and will to participate in the fraud to evade taxes. If the entrepreneur purchased goods or services in good faith, unaware of their supplier's fraudulent intent, they cannot be held criminally liable.
The Bianucci Law Firm's Approach to Tax Defense
The approach of Avv. Marco Bianucci, an attorney specializing in criminal tax law in Milan, focuses on rigorously demonstrating the client's unawareness. The defense strategy is not limited to denying the charge but aims to build an unassailable body of evidence attesting to the entrepreneur's diligence. This means meticulously analyzing every aspect of the disputed transaction.
The Bianucci Law Firm works to gather concrete elements proving good faith: the regularity of traceable payments, prices corresponding to market rates, the existence of written contracts, and verification of the supplier's commercial reliability before establishing the relationship. Demonstrating that the company has adopted all the precautions expected of a prudent operator is the fundamental step in dismantling the accusatory hypothesis of complicity in fraud.
Frequently Asked Questions
What exactly is meant by a subjectively non-existent transaction?
This refers to a situation where the purchase of goods or the receipt of a service actually occurred, but the party issuing the invoice is not the true supplier. This scheme is often orchestrated by third parties to insert fictitious companies, known as "cartiere" (paper companies), solely for the purpose of generating non-existent VAT credits, unbeknownst to the good-faith final buyer.
What are the risks if I am accused of using false invoices?
The use of invoices for non-existent transactions, with the aim of evading income tax or value-added tax, is a serious crime provided for by Article 2 of Legislative Decree 74/2000. Criminal penalties include imprisonment, as well as severe administrative and financial consequences, such as asset confiscation. Therefore, it is vital to demonstrate the absence of intent and complete detachment from the criminal scheme.
How can I prove my good faith in a tax fraud case?
Proof of good faith is based on demonstrating that you acted with the utmost commercial diligence. It is necessary to provide evidence of having conducted prior checks on the supplier's identity and reliability, having paid through traceable instruments, and having purchased under normal market conditions. The collection and organization of this documentation are crucial for the defense.
How much does it cost to be assisted in tax crime proceedings?
The costs of criminal proceedings depend on numerous factors specific to each individual case, such as the volume of documentation to be analyzed, the complexity of the investigations, and the need for expert consultants. The variables involved make it impossible to provide reliable estimates without a preliminary analysis of the specific case. During the initial consultation, Avv. Marco Bianucci will analyze the situation and provide a clear and transparent overview of the expected financial commitment.
Protect Your Business and Your Reputation
Facing an accusation of tax crimes requires clarity of mind and a targeted defense strategy from the very first stages of the investigation. Do not let the illicit actions of third parties compromise the future of your business. Contact Avv. Marco Bianucci at the Milan office at Via Alberto da Giussano 26 for an in-depth evaluation of your case and to define the most appropriate legal path to demonstrate your complete detachment from the alleged facts.