Holding the role of statutory auditor or legal auditor in a company involves enormous responsibilities, not only civil but also criminal. When hypotheses of tax fraud emerge within the company, control bodies are often drawn into investigations. In these delicate moments, it is crucial to understand one's position and rights. Lawyer Marco Bianucci, as a criminal lawyer in Milan, daily confronts the complexity of corporate and tax crimes, assisting professionals involved in criminal proceedings with a strategic and rigorous approach.
The Regulatory Framework: Complicity in Tax Crimes
In the Italian criminal justice system, the responsibility of statutory auditors and legal auditors in cases of tax fraud committed by directors typically arises through the concept of complicity in the crime. It is not necessary for the professional to have physically falsified invoices or evaded taxes. Case law considers it sufficient that there has been a culpable omission in the duty of oversight, combined with the awareness that such omission would have facilitated the commission of the offense by the directors.
This means that ignoring obvious red flags, preparing audit reports without due diligence, or failing to report blatant irregularities can transform the duty of oversight into genuine criminal liability. The penalties provided for tax offenses, such as fraudulent declaration or issuing invoices for non-existent transactions, are particularly severe and can profoundly impact the career, assets, and personal life of the professional involved.
The Bianucci Law Firm's Approach to Criminal Defense
Facing an accusation of complicity in tax fraud requires a deep understanding not only of criminal law but also of corporate, accounting, and procedural dynamics. The approach of lawyer Marco Bianucci, a criminal lawyer in Milan with extensive experience in white-collar crimes, focuses on the meticulous analysis of every single corporate document, minutes of the board of statutory auditors, and audit report.
The primary objective of the Bianucci Law Firm is to analyze the existence of the subjective element of the crime, that is, to demonstrate that the professional acted in good faith, respecting auditing principles and the duties of oversight imposed by law. It is often necessary to prove that the fraud was orchestrated by the directors in such a way as to evade even the most attentive and diligent oversight. Each defense strategy is tailor-made, taking into account the specific role held by the client within the corporate structure and the actual information available to them at the time of the alleged facts.
Frequently Asked Questions
What are the criminal risks if the director evades taxes?
If it is proven that, as a statutory auditor or legal auditor, you facilitated tax evasion by knowingly omitting due controls and accepting the risk that the crime would be committed, you risk being charged with complicity in a tax offense. Penalties can include imprisonment, as well as heavy accessory penalties such as disqualification from the profession and asset confiscation by equivalent value.
Is mere negligence sufficient to be convicted of tax fraud?
In tax criminal law, simple negligence or imprudence is not sufficient to establish complicity in tax fraud, which necessarily requires intent (dolo). However, the dividing line between gross negligence and eventual intent, i.e., the knowing acceptance of the risk that the crime will occur due to one's omission, is often extremely thin and represents the core of the trial proceedings.
How can I defend myself if I am accused of not having supervised adequately?
The defense is based on an accurate documentary and factual reconstruction of your actions. It is essential to demonstrate that you requested clarifications from the directors in the face of anomalous situations, that you carried out the controls required by auditing principles, and that you formalized your disagreements or doubts in official minutes. The traceability of your diligent work is the best protection against accusations of omissive complicity.
Protect Your Profession: Contact the Bianucci Law Firm
Being involved in a criminal investigation for corporate crimes is a complex experience that requires timely and highly qualified legal intervention. The variables involved are numerous, and an accurate assessment of the specific case is the fundamental first step to building a solid defense, avoiding missteps in the preliminary stages of the investigation.
The costs of a criminal proceeding depend on numerous factors specific to the individual case, such as the complexity of the charges and the need for expert technical advice. During the first consultation, lawyer Marco Bianucci will analyze the situation and provide a clear and transparent overview of the expected financial commitment. If you require legal assistance, contact the Bianucci Law Firm to schedule an introductory meeting at their office located at Via Alberto da Giussano, 26 in Milan. Entrust yourself to an experienced criminal lawyer in Milan in this field to protect your rights and your professional reputation.