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..
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...