Tax Crimes
The Firm assists entrepreneurs, directors and companies in proceedings for tax crimes, in which the company's tax management assumes criminal relevance in the presence of conduct characterised by specific intent to evade.
In tax crime proceedings, the criminal determination is based on a technical-accounting reconstruction derived from tax audit reports, Financial Police investigations and technical consultations ordered by the judicial authority.
Offences covered in this area
Each offence has its own page with the applicable rules, evidentiary issues and defence strategy.
How the firm works on this area
- Superamento delle soglie di punibilità
- Verifica della tipicità della condotta e del dolo specifico di evasione
- Analisi della natura oggettiva o soggettiva dell'inesistenza
- Gestione del sequestro preventivo finalizzato alla confisca per equivalente
Related insights
Commenti e novità giuridicheFatture inesistenti e ricorso inammissibile: la Cassazione non riscrive i fatti (Cass. 25387/2026)Commenti e novità giuridiche«Ho affidato tutto al commercialista»: perché questa affermazione non salva l'amministratoreCommenti e novità giuridicheAppalto di manodopera falso: quando le fatture diventano reato tributario
Frequently asked questions about Tax Crimes
When does fiscal conduct constitute a tax offence?
Fiscal conduct becomes criminally relevant when it exceeds the punishability thresholds under Legislative Decree 74/2000 and is supported by specific intent to evade. A mere fiscal irregularity is insufficient: the conduct must be consciously directed at evasion and the evaded tax must exceed the statutory thresholds.
How does the defence work in proceedings involving invoices for non-existent transactions?
In proceedings for fraudulent declarations using invoices for non-existent transactions, the defence focuses on the distinction between objective and subjective non-existence of the transactions. Subjective non-existence — where the transaction is real but the issuing party is different — requires rigorous analysis of the buyer's good faith and the structure of the commercial chain.
What role does preventive seizure play in tax offences?
In tax offence proceedings, preventive seizure aimed at confiscation by equivalent is a particularly incisive tool. It can affect the personal assets of the director even without a direct link to the disputed transactions. The defence verifies the lawfulness of the measure, its proportionality, and the correct quantification of the evaded tax.
When does a failure to file constitute a tax offence?
Failure to file (Article 5 of Legislative Decree 74/2000) occurs when the taxpayer does not submit the annual return and the evaded tax exceeds the threshold of €150,000 per tax. A mere oversight or omission due to organisational difficulties does not satisfy the required intent: there must be a conscious willingness not to comply with the filing obligation in order to evade tax.
What happens when a tax assessment leads to the opening of criminal proceedings?
When challenges exceed criminal thresholds, the Revenue Agency or the Guardia di Finanza transmits the notice of offence to the Public Prosecutor. The parallel tax-criminal track allows both proceedings to continue simultaneously. The defence coordinates positions across both domains, preventing any admissions in tax proceedings from having adverse consequences in criminal proceedings.
Request a confidential consultation
Every request is handled with the utmost discretion and professional confidentiality.