Tax offences

The complexity of the Italian tax system exposes one to risks that require particular sectoral expertise, both in and out of court. When approaching criminal-tax issues, it is usually decisive to analyse the objections raised by the tax authorities: in fact, the way the system is structured, the legislator tends to penalise only the most serious conduct under criminal law, reserving for other violations mere administrative sanctions. The Firm’s professionals have gained experience in the entire criminal-tax field: from declaratory offences (fraudulent declaration, unfaithful declaration and omitted declaration) to ‘documental’ offences (issue of invoices for non-existent transactions and concealment or destruction of accounting documents), from tax payment cases (failure to pay withholding tax, failure to pay VAT and undue compensation) to the more complex situations of asset abduction (seizures and confiscations of a tax nature).