Tax crimes
criminal tax law
Tax criminal law is the area of criminal law that deals with criminal violations of tax laws and the penalties criminally imposed for these violations. Tax crimes can have serious financial and legal consequences, including prison sentences, confiscation, and ancillary penalties.
Some of the tax crimes are:
- tax fraud
- failure to file income tax returns and failure to file VAT returns
- issuance of invoices or other documents for non-existent transactions
- failure to pay certified withholding taxes and VAT
- money laundering
- self-laundering
The criminal lawyer expert in criminal tax law
The criminal lawyer expert in tax criminal law can be supportive in providing competent advice and effective representation of the situation to anyone involved in a matter relating to allegations of tax criminal violations.
Assignments that the expert criminal lawyer in tax criminal law can handle include but are not limited to:
- counselling: suggesting to clients how to avoid legal problems in tax matters, helping them to comply with tax laws and adopt compliant tax practices.
- out-of-court assistance: negotiating with tax authorities in order to obtain tax regulations or agreements that may mitigate penalties and criminal charges.
- technical defence: representing and defending clients during investigations by judicial authorities and ensuring that their rights are respected during investigations and during the trial by presenting defence briefs and exculpatory evidence.
- appeals: if necessary, filing objections and appeals against decisions of lower courts, aiming to obtain a better result for the assisted party.
In-depth articles on the topic of Tax criminal law
The new provisions regarding offenses related to income tax and value-added tax
The Legislative Decree on Tax Sanctions No. 87 of June 14, 2024, has been in force since June 29, 2024, and implements some of the
The declaration of the prescription of the tax crime and the fate of the confiscation by equivalent
The Court of Cassation on Dec. 6 2023 annulled the judgment by which the Venice Court of Appeal ruled the prescription of a tax crime, related to the 2011 year, in the case of a de facto director of a company who had failed to submit annual VAT returns for three years
Tax crimes: the new exemption from criminal liability
Decree-Law No. 34 of March 30, 2023, added in Article 23 a provision for the tax crimes of omission to pay VAT, omission to pay
Self – money laundering with cryptocurrencies
The Supreme Court by decision on July 13, 2022 (hearing of July 7, 2022), no. 27023 stated that the crime of self – money laundering
