tax crimes and bankruptcy lawyer

tax crimes and bankruptcy lawyer

The computer seizure of a company, against which proceedings are being taken for the crimes of fraudulent bankruptcy of assets and documents, It is legitimate, but it must be adopted respecting the criteria of proportionality and adequacy.

tax crimes and bankruptcy lawyer

To establish it, Court of Cassation in a provision filed in early April 2017 following the appeal of the’cassation lawyer.

I corporate crimes, included in the list of crimes that can give rise to criminal-administrative liability for the entity that commits them, are regulated by the corpus of private law, which provides, since this is a type of crime considered very serious, that jurisdiction to judge is delegated to the collegiate court.

Other legal cases that can lead a company to criminal sanctions are those relating to behaviors attributable to false and/or incomplete declarations of data collected for the payment of taxes.
In this case we are in the presence of the so-called tax crimes.

For example, it is possible to configure the concurrence between the crime of fraudulent evasion of tax payment and that
of fraudulent bankruptcy due to distraction, given that the relevant criminal provisions do not regulate the
“same matter” pursuant to art. 15 of the Criminal Code, given the diversity of the protected legal interest (fiscal interest in the good
outcome of the forced collection, on the one hand, and the interest of the mass of creditors in the satisfaction of the
own rights, on the other hand), of the nature of the abstract situations (of danger such as tax, of damage
the bankruptcy one) and of the subjective element (specific intent as regards the first, generic intent as regards the
second). (Case relating to the crime provided for in Article 11 of Legislative Decree No. 74 of 2000 in the wording prior to the amendments introduced by Law No. 122 of 2010)

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