money laundering and tax fraud crimes represent two distinct but frequently interconnected areas, as tax evasion or tax avoidance conduct may constitute the basis for subsequent operations of illicit reuse of proceeds; money laundering is mainly regulated by art. 648-to c.p., who punishes....
The crime of failure to pay value added tax is one of the crimes in tax matters and represents one of the main criminal cases aimed at protecting the interest of the Treasury in the collection of tax revenue. It punishes the behavior of the taxable person who, despite having regularly....
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...
The international community, Since the 1970s he has spread the need to protect the economic social interests of global economies, identifying with the anti -money laundering legislation, fundamental principals to protect and guarantee transnational interests; then to the basis of this action, the national legislator has implemented ...
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 ...
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 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...