The False Declaration: A Complete Guide

What is the False Declaration?

The false declaration represents an unlawful behavior in the tax context, characterized by the presentation of untruthful or incomplete data in the income tax return by a taxpayer. This act can lead to serious legal and financial consequences, making it essential to understand the details to avoid penalties.

Reference Legislation

In Italy, the false declaration is regulated by Article 4 of Legislative Decree No. 74 of March 10, 2000. This article defines the false declaration as a criminal offense when the evaded tax exceeds certain thresholds of relevance. It is crucial to know these thresholds to assess the extent of the potential offense.

Constitutive Elements of the Crime

• Exceeding the Threshold: The evaded tax must exceed 100,000 euros to be considered criminally relevant.
• Incorrect Declaration: The declaration must contain active elements for an amount lower than 10% compared to the actual amount or otherwise exceed 2 million euros.
• Intent: Intentionality is a crucial aspect that distinguishes a good faith error from fraudulent behavior.

Penalties and Consequences

The penalties for false declaration vary depending on the severity of the offense and may include:

Imprisonment from one to three years in the most serious cases, in addition to significant monetary penalties.

In addition to criminal penalties, it is important to consider the impact on tax credit and the reputation of the taxpayer.

Defending Against False Declaration Charges

If you are facing a false declaration charge, it is essential to act quickly and competently. Here are some steps to follow:

• Legal Advice: Immediately consult a lawyer specialized in tax law to analyze the situation.
• Document Review: Check all tax and accounting documents to identify any errors or omissions.
• Negotiation and Agreements: Consider the possibility of negotiating with the Revenue Agency to reduce penalties through voluntary disclosure.

Preventing False Declaration

Preventing false declaration is possible through a series of effective practices:

• Tax Compliance: Ensure compliance with all applicable tax regulations.
• Continuous Advice: Rely on a tax consultant for updated and personalized advice.
• Internal Audits: Conduct regular internal checks to ensure the accuracy of tax declarations.

Contact Us

If you need assistance regarding false declaration or other tax matters, do not hesitate to contact the Bianucci Law Firm. With the experience of Attorney Marco Bianucci and the support of his team of experts, you can face any legal issue with confidence.