16 May tax offenses and confiscation by equivalent

With reference to the crime of concealing or destroying accounting records (ex art. 10 d.lgs. 74/2000), when you can't rebuild, not even partially, the income and volume of business, cannot be located, nell’an e, However, net amount, any tax due, so that in this case an illicit profit susceptible to confiscation cannot be determined – direct or equivalent resulting from the criminal conduct. When, instead, it is possible to reconstruct aliunde, also with documentation acquired from third parties, the volume of business and income, so as to be able to quantify the tax due (for example when it is possible to verify the taxable amount for income tax purposes and the amount of VAT resulting from the invoices issued by the taxpayer, by the latter not delivered to the investigators but found from third parties), the profit of the crime can be configured, susceptible to confiscation, also for equivalent, and preventive seizure pursuant to art. 321, co. 2, c.p.p., with regard to the tax evaded as well as any penalties and interest accrued up to the time of concealment or destruction of the accounting records or documents which must be kept, since it is a cost saving which constitutes an immediate and direct economic advantage of the illegal conduct (Cass. 166/20).