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 tax return in order to fraudulently reduce the taxable amount..
The Legislative Decree scheme. in terms of the reform of sanctions, it intervenes significantly on the crime of failure to pay VAT and withholdings, extending the moment of commission of the crime and giving prominence, for the purposes of exclusion from the criminal case, the existence of a debt repayment plan through installments. The enabling law n....
The crime of issuing invoices or other documents for non-existent operations can be committed even when the person who provided the service has not been identified. In fact, the documentary mendacity fully achieves the illicit result of keeping the latter free from the VAT debt towards....
When the Law, considering the tax violations particularly serious due to the damage to the Treasury, it deems the administrative sanctions insufficient, applies those provided for by the Penal Code. When tax evasion exceeds certain thresholds it becomes a tax evasion crime in reference to the Legislative Decree 74 of the 2000, modified by the Legislative Decree 138 of the...
Criminal tax law punishes the violation of tax rules, i.e. the rules regarding taxes. The tax rules are designed to protect the interest of the financial administration in the exercise of assessment powers, control and collection of taxes. Despite the innovations introduced by Law no. 157/2019,...
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 ...
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 ...
The crime of concealing or destroying accounting documents pursuant to art. 10 d.lgs. 74/2000 presupposes the establishment of accounting documentation and the production of income and therefore does not also include the conduct of failure to keep accounting records, administratively sanctioned by art. 9 d.lgs. 471/97. Ai ...