Confiscation by equivalent in tax crimes represents one of the most complex ablative measures in the Italian criminal system: provided for by art. 12-bis of Legislative Decree. 74/2000, allows the State to attack assets of a value corresponding to the profit or price of the crime when these benefits are no longer....
L’art. 2 del D.Lgs. 74/2000 punish, with imprisonment from 18 mesi a 6 years, Anyone who indicates fictitious passive elements in annual declarations in order to escape taxes on added value or income, using invoices or other documents for non-existent transactions. Unlike ...
The criminal case of the omitted payment of the value added tax represents one of the main hypotheses of tax offense provided for by Legislative Decree. 10 March 2000, n. 74, and finds its specific discipline in art. 10-Tue, introduced with Legislative Decree. n. 223 of the 2006 (cd. "Visco -Bersani" decree) e...
Art. 10. del D.Lgs 74/2000 sanction the conduct constituted by the concealment or destruction of the accounting records or documents whose conservation is mandatory, when it derives the impossibility of the reconstruction of income and the volume of business. In fact, these scriptures have a fundamental function ...
Art. 2 del D.Lgs. 74/2000 punish, with imprisonment from 18 mesi a 6 years, Anyone who indicates fictitious passive elements in annual declarations in order to escape taxes on added value or income, using invoices or other documents for non-existent transactions. Unlike ...
the crime of concealment or destruction of accounting documents is provided for by art. 10 D.L.gs n.74/2000, which verbatim provides that "Unless the fact constitutes a more serious crime, anyone is punished with imprisonment from three to seven years, in order to evade taxes..
Fraudulent declaration through the use of invoices or other documents for non-existent operations pursuant to art. 2 D.lgs. 74/2000 punishes those who use invoices or other evidentiary documents to declare non-existent liabilities in the VAT return or tax return in order to fraudulently reduce the taxable amount..
The Legislative Decree scheme. in terms of the reform of sanctions, it intervenes significantly on the crime of failure to pay VAT and withholdings, extending the moment of commission of the crime and giving prominence, for the purposes of exclusion from the criminal case, the existence of a debt repayment plan through installments. The enabling law n....
The crime of issuing invoices or other documents for non-existent operations can be committed even when the person who provided the service has not been identified. In fact, the documentary mendacity fully achieves the illicit result of keeping the latter free from the VAT debt towards....
When the Law, considering the tax violations particularly serious due to the damage to the Treasury, it deems the administrative sanctions insufficient, applies those provided for by the Penal Code. When tax evasion exceeds certain thresholds it becomes a tax evasion crime in reference to the Legislative Decree 74 of the 2000, modified by the Legislative Decree 138 of the...