Art. 10. del D.Lgs 74/2000 sanction the conduct constituted by the concealment or destruction of the accounting records or documents whose conservation is mandatory, when it derives the impossibility of the reconstruction of income and the volume of business. In fact, these scriptures have a fundamental function ...
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 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 ...
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 ...
For the configurability of the crime of fraudulent declaration through the use of subjectively non-existent invoices, the user's awareness of the fraud committed by the supplier is required. From this it follows that, since it is a crime of danger, regardless of actual tax evasion, even the possible fraud is sufficient. Ad...
The hermeneutic address that considers the crime of fraudulent declaration through the use of invoices or other documents for non-existent operations must be confirmed, even in the event of possible fraud, to be understood in terms of lucid acceptance, by the agent, of the harmful event, and therefore also of the ...