24 Feb tax crimes

Fraudulent declaration through the use of invoices or other documents for non-existent operations pursuant to art. 2 D.lgs. 74/2000 punishes those who use invoices or other evidentiary documents to declare non-existent liabilities in the VAT return or in the tax return in order to fraudulently reduce the taxable amount subject to the tax levy. For the existence of the crime in question, a threshold is not required to be exceeded, as the crime occurs independently of the tax evaded. The penalty is imprisonment from four to eight years, from one year and six months to six years if the amount of the fictitious passive elements is less than one hundred thousand euros.
L’art. 3 D.lgs. 74/2000, which regulates fraudulent declarations using other devices, punishes the conduct of those who, in order to evade income or value added taxes, carrying out simulated operations objectively or subjectively or making use of false documents or other fraudulent means capable of hindering the investigation and misleading the financial administration, indicates in one of the declarations relating to said taxes active elements for an amount lower than the actual one or fictitious passive elements or fictitious credits and withholdings. To be criminally punished, two joint conditions must be met: the tax evaded must be higher, with reference to some of the individual taxes, to thirty thousand euros; the total amount of active elements subtracted from taxation, also by indicating fictitious passive elements, must be higher than 5% of the total amount of the active elements indicated in the declaration, or anyway, must be greater than one million five hundred thousand euros, or if the total amount of credits and fictitious withholdings decreases the tax, must be higher than five percent of the amount of the tax itself or in any case thirty thousand euros. The expected punishment is imprisonment from three to eight years.
L’art. 4 D.lgs. 74/2000 instead it punishes the unfaithful declaration, which occurs when active elements are indicated in one of the annual declarations relating to said taxes for an amount lower than the actual amount or non-existent passive elements. The penalty is imprisonment from two years to four years and six months. Also in this case two joint conditions must be met: the tax evaded must be higher, with reference to some of the individual taxes, to one hundred thousand euros; the total amount of active elements subtracted from taxation, also by indicating non-existent passive elements, must be greater than ten percent of the total amount of the active elements indicated in the declaration, o, However, must be more than two million euros.
L’art. 5 D.lgs. 74/2000 punishes failure to declare, which occurs when in order to evade income or value added taxes the evader does not present, being obliged to do so, one of the declarations for which he is obliged. In this case the imprisonment ranges from two to five years. This criminal offense occurs when the tax evaded is higher, with reference to some of the individual taxes, to fifty thousand euros. Furthermore, the criminal case also occurs when the tax evader does not show up, being obliged to do so, the declaration of tax withholding agent, when the amount of unpaid withholdings exceeds fifty thousand euros.
Art. 10 to D.lgs. 74/2000 punishes the failure to pay withholding taxes due or certified, and precisely those who do not pay within the deadline set for the presentation of the annual declaration of tax withheld due on the basis of the same declaration or resulting from the certification issued to the substitutes, for an amount exceeding one hundred and fifty thousand euros for each tax period. In this case the imprisonment ranges from six months to two years.
Art. 10 ter D.lgs. 74/2000 punishes failure to pay VAT, that is, the conduct of the person who does not pay, within the deadline for payment of the deposit relative to the next tax year, the value added tax payable according to the annual declaration, for an amount exceeding two hundred and fifty thousand euros for each tax period. In this case the expected punishment is imprisonment from six months to two years.
L’art. 8 D.lgs. 74/2000 regulates the issuing of invoices or other documents for non-existent operations. This crime occurs every time invoices or receipts are issued for non-existent transactions, regardless of the use of false documents by the person receiving the amount. For the existence of the crime in question, a threshold is not required to be exceeded, as the crime occurs independently of the tax evaded. The punishment for the aforementioned crime ranges from four to eight years, from one year and six months to six years if the amount does not correspond to the truth indicated in the invoices or documents, per tax period, is less than one hundred thousand euros.
Infine l’art. 10 D.lgs. 74/2000 regulates the concealment or destruction of accounting documents. The latter case occurs when the taxpayer hides or destroys documents whose keeping is mandatory in order to hide the real turnover or amount of income. The penalty for the aforementioned crime is imprisonment from three to seven years.