Criminal tax law is commonly considered the area of criminal law punishing those violations of tax laws deemed of such importance as to require a criminal sanction and not merely an administrative sanction. The main rules concerning criminal tax law are contained in legislative decree no. 74 of 10 March 2000, the subject of periodic innovation which - especially in a period of crisis - induce the legislator to draw up new offences, to exacerbate penalties, or to affect the procedural aspects linked to criminal-tax cases; the most important cases obviously concern the repression of tax evasion. Criminal tax penalties, in addition to those of a custodial type, also have a pecuniary content, since - especially after the recent changes ushered in by LD no.124 of 26 October 2019 – confiscation is also contemplated, including by way of equivalent measures, of the profit deriving from the tax crime committed.
The recent reform of 2019 has also raised the legal frameworks of the principal tax offences while decreasing the criminal threshold of the tax evaded or any income tax evasion. Furthermore, the extension of liability for some tax crimes to include companies pursuant to Legislative Decree 231/2001 is significant: legal persons may therefore be subjected to pecuniary sanctions (or even disqualification from office) following a tax crime committed by senior management. In 2020 - as part of the fight against financial fraud in the European Union - the so-called PIF Directive has been enacted by decree, which has furthered and updated criminal tax law.
The number of tax crimes is composite and varied and punishes all those conducts that, for various reasons and with varying degrees of offence, harm the state interest in its full collection of taxes:
In all these cases, a careful examination of the charges pressed by the tax administration is essential, since criminal tax law is highly selective and aims to punish only few offences amidst the multitude of irregularities that are instead being targeted as administrative sanctions. That is why highly qualified assistance is required.
Baccaredda Boy Law Firm has provided legal assistance in numerous proceedings relating to tax crimes, while also relying on the collaboration of some of the most accredited professionals in tax and fiscal matters in order to ensure an in-depth analysis of the underlying issues, which are complex and constantly evolving.
Baccaredda Boy Law Firm offers an in-depth analysis of tax offences through conferences, study groups and publications. In this regard, please refer to the relevant section.