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Fraudulent declaration

Dismissed: the criminal proceedings against the Managing Director of […] S.p.a. for using two invoices for non-existent transactions (sect. 2, Legislative Decree No. 74/22000) has been dismissed by the Judge of the Preliminary Investigations (“G.i.p.”).

The G.i.p. of Monza, after the ‘interrogation of the suspect requested by the defense and defensive memorandum pursuant sect. 415 bis of the Code of Criminal procedure (“c.p.p.), ordered the dismissal of the proceedings, on the Prosecution’s compliant request.
According to the pre-indictment, the CEO, in order to evade income tax and v.a.t, allegedly indicated in the tax return of year 2018, fictitious passive elements using two invoices relating to non-existent transactions issued by […] S.r.l..

Starting from the analysis of the dates of those invoices, it was noted how the same were issued in a period when the suspect still did not hold any office in the Company, even though they were then included in the tax return for the following year signed by the suspect.

The latter, in fact, had been appointed CEO of the Company only a few months after the acquisition of the Company by another S.p.A. Easy, then, to argue how the successor Director could not have had knowledge of the wrongdoing.

Avv Carlo Zaccagnini | Studio Legale Carlo Zaccagnini - Roma e Milano

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