Tax Crimes

Tax crimes, governed by Legislative Decree no. 74/2000, punish the most serious violations of tax laws, aimed at protecting the State’s interest in the collection of income taxes and value added tax.

The intense activity of the firm in this sector has allowed all professionals to develop an in-depth knowledge of criminal-tax offences, both declaratory (fraudulent declaration through the use of invoices or other documents for non-existent transactions, unfaithful declaration, omitted declaration) and documentary (issuance of invoices or other documents for non-existent transactions, failure to pay due or certified withholdings, failure to pay VAT, fraudulent evasion of tax payments).

In particular, in recent years numerous proceedings have been handled concerning delicate cases of “carousel frauds” committed by exploiting the reverse charge mechanism in the context of intra-Community transactions.

Also in this field, the firm provides consultancy to natural persons and companies, especially with regard to the issue of the boundary of the criminal relevance of tax avoidance.