TAX CRIMES · CORPORATE CRIMINAL LAW

Italian Tax Crimes Defense Lawyer in Milan

Specialist criminal defense in Italian tax crime proceedings under D.Lgs. 74/2000: fraudulent returns, VAT evasion, false invoicing, equivalent seizures. Confidential consultation within 24h.

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Milano Centro Absolute Confidentiality Experience under Leg. Decree 231

The situations we face every day

The Firm assists entrepreneurs and directors daily in contexts of high criticality.

Guardia di Finanza audit in progress

Tax audits can quickly translate into criminal notifications, with preventive seizures already in the early stages.

Equivalent seizure

The prosecutor can seize accounts, business and personal assets up to the amount of evaded tax: very short reaction times.

Indictment under D.Lgs. 74/2000

Fraudulent declaration, omitted declaration, unpaid VAT or withholdings: penalties up to 8 years imprisonment.

Reputational and banking risk

Reports to UIF, credit line blocks, revocation of public contracts: consequences beyond the criminal proceedings.

How we protect you

Strategy during GdF audit

Assistance from the inspection access to guide declarations and reduce the criminal exposure perimeter.

Review of equivalent seizure

Review application and, if necessary, Supreme Court appeal to challenge proportionality and quantification of crime profit.

Non-punishability under art. 13

Activation of favorable settlements, voluntary correction, extinguishment through full payment of tax debt.

Merit-based defense with tax experts

Support of tax expert witnesses to dismantle the prosecution's case and the quantification of evasion.

Tax crimes are configured in the presence of specific intent to evade. Main offenses: fraudulent declaration with false invoices (art. 2), other fraudulent declarations (art. 3), unfaithful (art. 4), omitted (art. 5), issuance of false invoices (art. 8), failure to pay VAT (art. 10-ter). Penalties up to 8 years imprisonment.

Main offenses table

Offense	Art.	Penalty	Threshold
Fraudulent declaration – false invoices	art. 2	4–8 years	None
Unfaithful declaration	art. 4	2–4 y. 6 m	>€100,000
Omitted declaration	art. 5	2–5 years	>€50,000
Failure to pay VAT	art. 10-ter	6 m – 2 years	>€250,000

Extinguishment and non-punishability (art. 13)

Art. 13 D.Lgs. 74/2000 provides for non-punishability for omitted payment offenses (arts. 10-bis, 10-ter, 10-quater) when, before the opening of the trial, the tax debt (including penalties and interest) is fully paid, even through voluntary correction or conciliation. The defense promptly activates these procedures to obtain maximum protection.

Main defense strategies

Challenge the punishability threshold through redetermination of the taxable base
Demonstrate absence of specific evasion intent (excusable error, liquidity crisis)
Activate full payment for non-punishability (art. 13)
Challenge the quantification of crime profit to reduce seizure
Evaluate plea bargaining for lesser offenses

Recent cases successfully resolved

Case A – Manufacturing company

Fraudulent declaration with non-existent invoices for €1.8M. Equivalent seizure: €620,000.

Review accepted, seizure lifted. Favorable settlement → art. 13, non-punishability.

Case B – LLC services director

Failure to pay VAT of €320,000 per year.

Acquittal for lack of intent (liquidity crisis proved), art. 10-ter.

Case C – E-commerce entrepreneur

Undue tax credit offset of €180,000.

Reclassified as administrative infringement; full payment + voluntary correction.

The Firm's Method

Initial confidential consultation

First meeting within 24 hours: case analysis, risk assessment and defense strategy.

File access and technical analysis

Access to the investigation file, appointment of expert witnesses, in-depth documentary and financial analysis.

Tailored defense strategy

Preparation of defense briefs, precautionary applications, appeals to the Liberty Court or pre-notitia criminis interventions.

Representation at all court levels

Representation at trial, appeal and Supreme Court; parallel management of any 231 proceedings.

Our Team