The crime of concealing or destroying accounting documents pursuant to art. 10 d.lgs. 74/2000 presupposes the establishment of accounting documentation and the production of income and therefore does not also include the conduct of failure to keep accounting records, administratively sanctioned by art. 9 d.lgs. 471/97. Ai ...
For the purpose of recognizing the cause of non-punishment pursuant to art. 13 d.lgs. 74/2000, provided for the crimes referred to in Articles. 10 to (failure to pay withholdings due or certified), 10 Tue (failure to pay VAT) e 10 quater, co. 1, (undue compensation)...
On the subject of tax offenses, the crime of fraudulent use in the declaration of invoices for non-existent operations is integrated, with reference to direct taxes, by only objective non-existence, or rather that relating to diversity, total or partial, between costs indicated and costs incurred, while, with regard ...
All fraudulent tax crimes, and therefore also that of tax fraud, are suitable are suitable to act as a prerequisite for money laundering because the reference in art. 648 to c.p. the 'other utilities' may well include the cost savings that the agent obtains by avoiding ...
With reference to the crime of concealing or destroying accounting records (ex art. 10 d.lgs. 74/2000), when you can't rebuild, not even partially, the income and volume of business, cannot be located, nell’an e, However, net amount, any tax due, so that ...
The proof of the specific intent of tax evasion, As the failure declaration aimed evasion of income tax and value added tax, in the statement omitted crime in art. 5 d.lgs. 74/2000, can be inferred from the extent of exceeding the punishment threshold together with the full ...
The legislative decree. 74/2000 split two hypotheses sanctioning in case of non-payment of withholding certified and non-payment of VAT. Pursuant to Article 10-bis of Legislative Decree. 74/2000, entitled omitted payment of withholding certificate, It shall be punished with imprisonment from six months to two years anyone who does not pay, within the time limit set for the ...