ACQUITTAL OF TAX CRIMES
Have you received a tax crime notification? Are you afraid of being investigated for a tax crime? Ask for advice from lawyers specialized in tax crimes The Provincial Tax Commission of Milan recently addressed the issue of the evidentiary relevance of criminal court assessments in tax proceedings regarding corporate and tax violations, and specifically "carousel fraud.".
The acquittal issued by the criminal judge contributes to the declaration of nullity of the tax document when it demonstrates, among other things, the taxpayer's "good faith.".
Even if the fact exists and was committed with intent, the accused must be acquitted because he is not blameworthy - and, therefore, not guilty - whenever the conduct was carried out in abnormal and exceptional circumstances such as to make subjectively unenforceable a different behavior and, therefore, the imposition of a penalty is illegitimate. These, in extreme synthesis, are the reasons with which the Court acquitted – “because the fact does not constitute a crime” – the director of a company, accused of failure to pay certified withholdings pursuant to art. 10-bis Legislative Decree 74/2000. An acquittal based on the direct application of the constitutional principle of guilt, from which the general category of the descends’subjective unenforceability.
Tax crimes, as is known, are:
the crime of fraudulent declaration through the use of invoices or other documents for non-existent transactions;
fraudulent declaration through other artifices;
the false declaration;
the’failure to declare of income or for VAT purposes;
the’failure to declare withholding agent;
the crime of concealment or destruction of accounting documents
the crime of failure to pay withholding taxes due or certificate;
The crime of failure to pay VAT;
the’undue compensation that regards undue credits or non-existent credits
The European Court of Human Rights in a ruling dated mid-May 2017 addressed the issue of tax and fiscal crimes and of ne bis in idem and a double-track sanctioning system for tax violations.
The First Section of the Court held violation of the ECHR under the specific profile of the’absence of a "sufficiently close substantial and temporal connection" between the two sanctioning proceedings.
ACQUITTAL OF TAX CRIMES
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