The Complexity of Investigations for Tax Crimes
Facing an accusation for complex tax crimes represents one of the most delicate moments for an entrepreneur and for the life of a company. Being involved in an investigation for VAT carousel fraud means interacting with a severe and technically complex accusatory system, where the financial and personal consequences can be extremely serious. In these situations, the support of a qualified professional from the very first stages of assessment is fundamental. Lawyer Marco Bianucci, a criminal lawyer in Milan, assists suspects and involved companies, carefully analyzing every single detail to build a solid, targeted, and fact-based defense strategy.
What are VAT Carousel Frauds and the Role of Shell Companies
VAT carousel frauds are complex fraudulent mechanisms, designed to evade the payment of value-added tax through fictitious commercial transactions, which often develop on a transnational level. The core of these illicit operations is usually represented by so-called shell companies, i.e., legal entities lacking real operational, organizational, or financial structure, created solely for the purpose of issuing invoices for non-existent transactions.
Alongside shell companies, intermediary or buffer companies often operate, positioning themselves between the issuer of the false invoice and the final beneficiary, making the fraud's traceability more difficult for investigative bodies. Italian jurisprudence severely punishes those who participate in this scheme, configuring crimes such as the issuance and use of invoices for non-existent transactions, as provided for by Legislative Decree 74/2000.
The Importance of Awareness and Intent
However, the crucial element in criminal proceedings is the demonstration of intent (dolo), meaning the awareness and will to participate in the criminal design. It is not uncommon, in fact, for companies entirely unrelated to the fraud, operating legally in the market, to be unknowingly involved in a flawed commercial chain, purchasing goods at seemingly competitive prices without knowing that the supplier is part of a fraudulent circuit.
The Approach of the Bianucci Law Firm in Criminal Defense
Defense in tax fraud proceedings requires a meticulous analysis of documentary and financial flows, and business dynamics. The approach of lawyer Marco Bianucci, an expert lawyer in economic criminal law in Milan, is based on an in-depth study of the client's specific position within the contested commercial chain. The primary objective is to ascertain the actual nature of the transactions and, above all, the entrepreneur's lack of awareness regarding the offenses committed by third parties.
The Bianucci Law Firm works to demonstrate the taxpayer's good faith, highlighting how the company has adopted all necessary precautions in choosing its business partners. This defense process translates into a rigorous collection of documentary evidence, analysis of contracts, tracing of payments, and reconstruction of negotiations, in order to dismantle the accusatory framework and protect the client's assets and reputation. Each strategy is personalized, taking into account the specifics of the sector in which the company operates.
Frequently Asked Questions
What are the risks if my company unknowingly purchased from a shell company?
If the purchase was made in complete good faith and without any awareness of the supplier's fictitious nature, there is no criminal offense, as the psychological element of intent is absent. However, it is the defense's burden to prove that they acted with the diligence required of a shrewd business operator, demonstrating the absence of obvious warning signs (so-called anomaly indicators) during the establishment of the business relationship.
Is it possible to avoid the preventive seizure of company assets in case of a VAT fraud investigation?
Preventive seizure for equivalent value is a very common precautionary measure in tax crimes, aimed at future confiscation. To avoid it or obtain its release, it is necessary to intervene promptly by demonstrating the non-existence of the crime, the lack of legal prerequisites, or by offering valid alternative guarantees. A structured criminal defense is essential to oppose these measures that risk irreversibly paralyzing business activities.
What is the difference between invoices for objectively and subjectively non-existent transactions?
Objective non-existence occurs when the good or service indicated on the invoice was never actually supplied or provided. Subjective non-existence, which is typical of carousel frauds, occurs when the commercial transaction is real and effective, but involves legal entities different from those formally indicated on the tax document. The defense strategy varies significantly: in the case of subjective non-existence, the focus is on demonstrating the final buyer's lack of awareness of the supplier's real identity.
Request a Case Evaluation
Facing an investigation for VAT carousel fraud requires extreme clarity and a timely defense strategy. If your company has been involved in tax assessments or criminal investigations related to tax crimes, it is crucial not to leave anything to chance and to act immediately. Contact lawyer Marco Bianucci at the Bianucci Law Firm in Milan for an initial consultation. During the meeting, the details of the situation will be analyzed with the utmost confidentiality to outline possible legal scenarios and build the most appropriate defense strategy to protect your rights and the continuity of your business.