Asset Risk in Tax Crimes
Undergoing an investigation for tax crimes and facing the prospect of asset confiscation is a deeply destabilizing experience. Italian law provides for very incisive tools, such as extended confiscation, which can severely impact personal and business assets, depriving an individual of the fruits of a lifetime of work. As a criminal lawyer in Milan, Avv. Marco Bianucci fully understands the anguish and concern that arise from such situations, offering solid and strategic legal support to protect the rights and assets of those under investigation.
How Confiscation for Disproportion Works
Extended confiscation, also known as confiscation for disproportion, is a forfeiture measure that the Italian State applies in cases of conviction for specific crimes of particular gravity, which today also include certain serious tax violations. Unlike traditional confiscation, which exclusively targets assets directly derived from or related to the committed crime, extended confiscation has a much broader scope.
It allows the State to acquire assets that the convicted person has available, for any reason, when their value is disproportionate to their declared income or economic activity, and there is no legitimate justification for their origin. This tool aims to target the illicit accumulation of wealth as a whole. Assets at risk include real estate, bank accounts, company shares, luxury vehicles, and any other economic benefit that is unjustified in relation to the individual's official asset profile.
It is crucial to understand that, in this scenario, the presumption of illicit origin arises when the disproportion is identified and proven. This mechanism effectively shifts the burden of proof onto the defendant to demonstrate the legitimate origin of their financial and asset resources.
The Bianucci Law Firm's Approach
Facing proceedings that involve the application of confiscation for disproportion requires meticulous asset analysis and a timely defense strategy. The approach of Avv. Marco Bianucci, an expert criminal lawyer in Milan, focuses on the analytical reconstruction of the client's financial and asset history. The primary objective is to dismantle the presumption of disproportion raised by the prosecution, rigorously seeking and documenting any possible legitimate justification for the acquisition of the contested assets.
The Bianucci Law Firm works to trace financial flows backward, demonstrating, for example, that certain assets derive from donations, inheritances, exempt income, divestments, or other perfectly legal sources that might not emerge from a superficial initial investigation by the authorities. Defense in these cases is not limited to the legal aspect of the tax crime alone but extends to a complex activity of defensive asset reconstruction, essential to prevent the client from suffering an unjust depletion based on presumptions that have not been adequately countered.
Frequently Asked Questions
Which tax crimes trigger extended confiscation?
Extended confiscation does not apply indiscriminately to all tax violations, but only to tax crimes considered of greater gravity by the legislator. These include, for example, fraudulent declaration through the use of invoices for non-existent transactions, issuance of false invoices, concealment or destruction of accounting documents, and fraudulent evasion of tax payments, provided that certain penalty thresholds are exceeded and a conviction is reached.
Can they confiscate assets registered in my wife's or children's names?
Yes, the risk exists concretely if the prosecution believes that the registration in the names of family members or third parties is fictitious and that the real owner, i.e., the one who has effective availability and control of the asset, is the person under investigation. In such cases, the judiciary may proceed with a precautionary seizure and subsequent confiscation even of assets formally registered in the names of other individuals, if it can be proven that these assets are disproportionate to the income of the nominees and are effectively managed by the person accused of the tax crime.
How can I prove that my assets have a legitimate origin?
Proving the legitimate origin of assets requires extremely rigorous documentary reconstruction. It is necessary to produce historical bank statements, notarial deeds, preliminary agreements, documentation relating to inheritances, donations, or family loans. From the perspective of a criminal lawyer, it is essential to begin this documentary collection from the very first stages of the investigation, often by enlisting the collaboration of party-appointed technical consultants (such as accountants or auditors) to create an unassailable body of evidence justifying the entire wealth accumulated over the years.
What happens to my bank account during preliminary investigations?
During preliminary investigations, if the Public Prosecutor believes there is a risk of asset dispersal and identifies the prerequisites for the crime and disproportion, they can request the Judge for Preliminary Investigations to issue a precautionary seizure aimed at extended confiscation. This means that bank accounts can be frozen and funds held until the value presumed to be illicit is covered, preventing any use by the person under investigation until the judicial matter is resolved or a potential release of the assets occurs.
Entrust Your Defense to the Bianucci Law Firm
The threat of extended confiscation requires an immediate, competent, and highly structured legal response. If you are involved in an investigation for tax crimes and are concerned about your assets, it is crucial not to leave anything to chance and to rely on professionals capable of defending your interests with determination. Contact Avv. Marco Bianucci at the Milan office at Via Alberto da Giussano, 26, for an in-depth analysis of your situation. Through a careful and confidential initial consultation, it will be possible to evaluate the most appropriate defense strategies to protect your assets and face the criminal proceedings with the utmost preparation and clarity.