Tax Crimes

Traditionally classified as economic crimes, tax offenses have gained significant attention in recent years due to evolving legislation, particularly Legislative Decree no. 74/2000.

A substantial body of case law has developed around tax crimes, with a particular focus on the confiscation of equivalent assets, and legislative interventions in this area continue unabated. As a result, navigating this complex legal landscape, marked by numerous procedural exceptions, is challenging.

The unified text categorizes these crimes into two main groups, listed in descending order of severity: crimes related to tax returns and crimes related to documentation and tax payments. The first group includes fraudulent tax returns (articles 2 and 3), false tax returns (article 4), and failure to file tax returns (article 5). The second group encompasses issuing invoices for non-existent transactions (article 8), concealing or destroying accounting documents (article 10), failure to pay withholdings and VAT (articles 10 bis and 10 ter), undue compensation (article 10 quater), and tax evasion (article 11).

The Clauser Law Firm has extensive experience in providing legal assistance and defense in cases involving these crimes, which requires specialized expertise due to the numerous exceptions to general legal principles that they involve.