The discovery of being investigated for a tax crime committed by a client is one of the most delicate and complex moments in the career of an accountant or business consultant. Often, the line between legitimate tax advice and the accusation of complicity in a crime is thin and requires careful legal analysis. As a criminal lawyer in Milan, Avv. Marco Bianucci deeply understands the personal and professional implications of these accusations, offering legal support aimed at clarifying the professional's true position. Addressing the situation promptly is crucial to protect one's reputation and professional license.

The Regulatory Framework: Complicity in Tax Crimes

In the Italian criminal justice system, the tax consultant's liability does not stem from a specific law penalizing the profession, but rather from the application of general principles on complicity in crimes, provided for by Article 110 of the Criminal Code, applied to the tax crimes outlined in Legislative Decree 74/2000. This means that the professional can be held criminally liable if the prosecution believes they provided a causal contribution, whether material or even just moral, to the commission of the offense by the client. Mere negligence or a calculation error is not sufficient to trigger criminal liability; intent, meaning the will and awareness to participate in the fraud or evasion, is necessary.

The jurisprudence of the Court of Cassation has repeatedly clarified that an accountant is liable for the crime when their conduct goes beyond the normal professional mandate to become active advice or the conception of fraudulent schemes intended to defraud the Tax Authorities. For example, the creation of shell companies or the development of schemes for issuing invoices for non-existent transactions are actions that severely expose the consultant. In defense, it is essential to draw a clear line between the mere execution of client directives, perhaps vitiated by the client's reticence, and active participation in the offense.

The Approach of the Bianucci Law Firm

Addressing an accusation of this type requires an extremely technical and personalized defense strategy. The approach of Avv. Marco Bianucci, an expert criminal law attorney in Milan, focuses first and foremost on a meticulous reconstruction of the professional relationship between the consultant and the client. This process involves a detailed analysis of the mandate, the correspondence exchanged, emails, and all accounting documentation, in order to demonstrate the absence of intent and the professional's potential detachment from the entrepreneur's actual fraudulent intentions. The goal is to dismantle the accusatory hypothesis of conscious complicity.

From a criminal lawyer's perspective, it is essential to consider that defense in white-collar crime cases is not only played out in court but begins in the preliminary investigation phase. The Bianucci Law Firm is committed to proactively engaging with the Public Prosecutor's Office, submitting defense briefs and expert reports to immediately clarify the correctness of the professional's conduct. The strategy aims to contextualize accounting and tax choices, demonstrating that they fell within the scope of legality or, at least, that the consultant was themselves misled by their client.

Frequently Asked Questions

When is an accountant liable for a client's tax crimes?

An accountant is criminally liable for a client's crimes when it is proven that they acted with intent, providing a conscious and voluntary contribution to the commission of the offense. This occurs, for example, if they devised the fraudulent mechanism or actively suggested how to illegally evade taxes. There is no criminal liability, however, for mere material errors, for negligence, or if the professional was kept unaware of the real company situation by the client.

What are the most common tax crimes charged against tax consultants?

The most frequent charges concern complicity in fraudulent declarations through the use of invoices for non-existent transactions or through other artifices. Equally common is the accusation of complicity in issuing false invoices, especially when the professional manages the accounting for multiple companies involved in carousel fraud. In some cases, the crime of concealment or destruction of accounting documents may also be charged.

How is one's detachment from the client's illicit acts proven?

Proof of detachment is based on rigorous documentary evidence collection. It is essential to produce the mandate contract to define the limits of the assignment, written communications in which the client was warned of the risks of certain operations, and evidence demonstrating how accounting data was provided directly by the client without the possibility of independent verification. An effective defense reconstructs the exact chronology of events to exclude intentional participation.

Request a Case Evaluation

If you are an accounting professional and find yourself involved in an investigation for tax crimes related to your clients' activities, it is crucial to act promptly to protect your position. Contact Avv. Marco Bianucci at the Milan office at Via Alberto da Giussano, 26, for an in-depth and confidential consultation. The costs of criminal proceedings depend on numerous factors specific to each individual case, such as the complexity of the investigations, the need for expert reports, and the volume of documentation to be analyzed. During the initial consultation, your specific situation will be analyzed, and you will be provided with a clear and transparent overview of possible defense strategies and the estimated financial commitment.