Zaccagnini Law Firm: experts in Criminal Tax Law
The firm’s consolidated experience will allow the best strategy for the defense to be prepared in synergy with the client from the preliminary stage of the proceeding.
How to limit the penalties? Hypotheses of plea bargaining and causes of non-punishment.
The Firm can also count on the assistance of tax law experts also in order to evaluate the use of conciliatory procedures (assessment with adhesion, judicial conciliation, acquiescence to the assessment, active repentance) to mitigate the criminal effects of the disputes:
1. for the crimes pursuant to articles 10 bis, 10 ter and 10 quater paragraph 1, the complete extinction of the tax debt becomes non-punishable if it occurs before the opening of the hearing of first instance;
2. for the crimes referred to in articles 4 and 5, the full extinction of the tax debt, which can also be operated through the institution of active repentance or with the presentation of the omitted declaration, must take place before the perpetrator of the crime has had formal knowledge of accesses, inspections, checks or from the start of any administrative investigation activity or criminal proceedings.
Except in cases of non-punishment, the penalty is reduced by up to half (and accessory penalties do not apply) if, before the opening declaration of the trial of first instance, the tax debts are extinguished by payment, “also following the special procedures conciliatory or consent to the assessment provided for by the tax regulations”;
3. the recognition of the mitigating circumstance is a necessary prerequisite for the application of the penalty upon request of the parties pursuant to art. 444 c.p.p. (Paragraph 2 art. 13 bis).