The profession of the tax advisor and chartered accountant is today exposed to increasing liabilities. Often, the boundary between lawful technical advice and participation in tax offenses committed by the client may appear thin in the eyes of investigative authorities. In this delicate context, defining the professional mandate with absolute precision becomes an indispensable preventive shield. As a criminal defense lawyer in Milan, attorney Marco Bianucci observes daily how the absence of clear boundaries in the engagement can turn into a concrete criminal risk for the professional.
Criminal Risk for the Tax Advisor and the Importance of the Mandate
In our legal system, the professional who assists a company or an individual may be called to answer on the basis of complicity in the crime, if it is believed that his advice facilitated, instigated or provided a decisive contribution to the commission of a tax offense by the client, such as fraudulent tax returns or issuing invoices for non-existent transactions. The case law of the highest courts has repeatedly reiterated that the accountant is not automatically responsible for the illicit conduct of the taxpayer, but his position is significantly worsened if the activity provided exceeds the normal duties of bookkeeping or standard consultancy.
This is why the professional mandate assumes a crucial role. An engagement drafted in writing, which unequivocally delineates the scope of the activity, the specific tasks entrusted and, above all, the exclusions of liability regarding the client's management choices, represents the first and most effective tool of defense. If the document confines the consultant's work to the mere processing of data and documents provided under the taxpayer's responsibility, it becomes much more difficult for the prosecution to hypothesize intent to participate in the tax offense.
The Approach of the Bianucci Law Firm in Protecting Professionals
The defense of a professional accused of tax crimes requires a deep knowledge of business and fiscal dynamics, combined with solid criminal procedural expertise. The approach of attorney Marco Bianucci, lawyer specializing in corporate criminal law in Milan, is based first and foremost on a meticulous document analysis. The first step consists in examining not only the charges brought by the Public Prosecutor's Office, but the entire genesis of the professional relationship between the consultant and his client, starting precisely from the analysis of the engagement letter.
The Bianucci Law Firm works to demonstrate the absence of the subjective element of the crime, that is, the lack of will and awareness on the part of the professional to participate in the illicit act. Through emphasizing the contractual limits of the mandate and the accurate reconstruction of the actual flow of information between client and consultant, attorney Marco Bianucci builds a defense strategy aimed at clearly separating the entrepreneur's managerial responsibilities from the legitimate technical advisory services of the professional.
Frequently Asked Questions
What does the accountant risk for the client's errors?
The accountant is not criminally liable for mere material errors or omissions attributable exclusively to the client. However, if investigations reveal that the professional was aware of the falsity of the data provided and prepared the accounts with the specific purpose of enabling tax evasion, he can be charged with complicity in the tax crime. Proof of awareness and of an actual causal contribution is the central element in these proceedings.
How should a professional mandate be written to avoid risks?
A secure mandate must necessarily be drafted in writing. It must specify analytically the services requested, clearly indicate that the data and documents processed are provided under the client's exclusive responsibility, and state that the professional does not assume any obligation of substantive verification regarding the truthfulness of the documents delivered, limiting themselves to a formal or accounting check, unless otherwise agreed.
What to do if you receive a notice of investigation for tax crimes committed by a client?
Receiving a notice of investigation is a delicate moment that requires extreme clarity. It is essential not to make hasty statements to investigators and to contact a trusted lawyer immediately. It will be necessary to promptly collect and organize all documentation related to the relationship with the client, including email exchanges, meeting notes and the engagement contract, to allow the defense counsel to immediately outline the most appropriate defense strategy.
Protect Your Profession: Request a Legal Consultation
Preventing criminal risk or facing an investigation already underway requires promptness and targeted legal assistance. If you are a tax advisor or accountant and need support for the review of your professional mandates, or if you have been involved in criminal proceedings related to your activity, contact attorney Marco Bianucci. During an initial consultation at the Bianucci Law Firm in Milan, you can present your situation with the utmost confidentiality. The details of your case will be analyzed to identify the most suitable legal path to protect your professional role, providing a clear and transparent picture of the steps to take and the related commitment required.