{"id":6296,"date":"2023-11-29T19:16:18","date_gmt":"2023-11-29T18:16:18","guid":{"rendered":"https:\/\/carlozaccagnini.it\/?page_id=6296"},"modified":"2023-12-11T22:23:31","modified_gmt":"2023-12-11T21:23:31","slug":"fraudulent-declaration","status":"publish","type":"page","link":"https:\/\/carlozaccagnini.it\/en\/successful-trials\/fraudulent-declaration\/","title":{"rendered":"6.Fraudulent declaration"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row row_content_width=&#8221;grid&#8221; content_text_aligment=&#8221;center&#8221; css=&#8221;.vc_custom_1537970166173{padding-top: 73px !important;padding-bottom: 89px !important;}&#8221;][vc_column offset=&#8221;vc_col-lg-offset-2 vc_col-lg-8 vc_col-md-offset-1 vc_col-md-10 vc_col-sm-offset-0 vc_col-xs-12&#8243;][vc_column_text]<\/p>\n<h3 style=\"text-align: center;\"><span style=\"color: #1f497d;\">Latest successful trials<\/span><\/h3>\n<p>[\/vc_column_text][vc_column_text]<\/p>\n<h2 style=\"text-align: center;\"><strong><span style=\"color: #1f497d;\">* * *<\/span><\/strong><\/h2>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row row_content_width=&#8221;grid&#8221; css=&#8221;.vc_custom_1537970022853{padding-bottom: 110px !important;}&#8221;][vc_column css=&#8221;.vc_custom_1539610282726{padding-right: 21px !important;}&#8221; offset=&#8221;vc_col-lg-offset-0 vc_col-lg-8 vc_col-md-offset-0 vc_col-md-12 vc_col-sm-offset-0 vc_col-xs-12&#8243;][vc_row_inner][vc_column_inner][vc_custom_heading text=&#8221;Fraudulent declaration&#8221; font_container=&#8221;tag:h4|text_align:left|color:%231f497d&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_column_text]<span style=\"color: #333333;\">Dismissed: the criminal proceedings against the Managing Director of [&#8230;] 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 (\u201cG.i.p.\u201d).<\/span><\/p>\n<p><span style=\"color: #333333;\">The G.i.p. of Monza, after the &#8216;interrogation of the suspect requested by the defense and defensive memorandum pursuant sect. 415 bis of the Code of Criminal procedure (\u201cc.p.p.), ordered the dismissal of the proceedings, on the Prosecution&#8217;s compliant request.<\/span><br \/>\n<span style=\"color: #333333;\">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 [&#8230;] S.r.l..<\/span><\/p>\n<p><span style=\"color: #333333;\">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.<\/span><\/p>\n<p><span style=\"color: #333333;\">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.<\/span>[\/vc_column_text][vc_empty_space height=&#8221;30px&#8221;][vc_column_text]<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #333333;\"><span style=\"color: #1f497d;\"><strong><a style=\"color: #1f497d;\" href=\"\/it?page_id=6240\">SEE SUCCESSFUL TRIALS<\/a><\/strong><\/span><br \/>\n<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_empty_space height=&#8221;50px&#8221;][\/vc_column][vc_column offset=&#8221;vc_col-lg-offset-0 vc_col-lg-4 vc_col-md-offset-0 vc_col-md-12 vc_col-sm-offset-0 vc_col-xs-12&#8243;][vc_single_image image=&#8221;3984&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; style=&#8221;vc_box_border&#8221;][vc_empty_space height=&#8221;10px&#8221;][vc_column_text]<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #333333;\">Doubts? Problems?<\/span><br \/>\n<span style=\"color: #333333;\">Make an appointment!<\/span><\/h4>\n<p>[\/vc_column_text][vc_empty_space height=&#8221;30px&#8221;][vc_btn title=&#8221;CONTACT US&#8221; style=&#8221;classic&#8221; shape=&#8221;square&#8221; color=&#8221;sky&#8221; align=&#8221;center&#8221; link=&#8221;url:https%3A%2F%2Fcarlozaccagnini.it%2Fen%2Fcontact%2F&#8221;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row row_content_width=&#8221;grid&#8221; content_text_aligment=&#8221;center&#8221; css=&#8221;.vc_custom_1537970166173{padding-top: 73px !important;padding-bottom: 89px !important;}&#8221;][vc_column offset=&#8221;vc_col-lg-offset-2 vc_col-lg-8 vc_col-md-offset-1 vc_col-md-10 vc_col-sm-offset-0 vc_col-xs-12&#8243;][vc_column_text] Latest successful trials [\/vc_column_text][vc_column_text] * * * [\/vc_column_text][\/vc_column][\/vc_row][vc_row row_content_width=&#8221;grid&#8221; css=&#8221;.vc_custom_1537970022853{padding-bottom: 110px !important;}&#8221;][vc_column css=&#8221;.vc_custom_1539610282726{padding-right: 21px !important;}&#8221; offset=&#8221;vc_col-lg-offset-0 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":6240,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"full-width.php","meta":{"footnotes":""},"class_list":["post-6296","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Fraudulent declaration | Studio Legale Avv. Carlo Zaccagnini - Roma e Milano<\/title>\n<meta name=\"description\" content=\"Fraudulent declaration using invoices for non-existent transactions. CEO of S.p.A. investigated for having indicated fictitious passive elements in his tax return. Dismissal order issued after defense statement and interrogation. (Art. 2, Legislative Decree 74\/2000).\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/carlozaccagnini.it\/en\/successful-trials\/fraudulent-declaration\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fraudulent declaration | Studio Legale Avv. Carlo Zaccagnini - Roma e Milano\" \/>\n<meta property=\"og:description\" content=\"Fraudulent declaration using invoices for non-existent transactions. CEO of S.p.A. investigated for having indicated fictitious passive elements in his tax return. Dismissal order issued after defense statement and interrogation. (Art. 2, Legislative Decree 74\/2000).\" \/>\n<meta property=\"og:url\" content=\"https:\/\/carlozaccagnini.it\/en\/successful-trials\/fraudulent-declaration\/\" \/>\n<meta property=\"og:site_name\" content=\"Studio Legale Avv. Carlo Zaccagnini\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-11T21:23:31+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/carlozaccagnini.it\\\/en\\\/successful-trials\\\/fraudulent-declaration\\\/\",\"url\":\"https:\\\/\\\/carlozaccagnini.it\\\/en\\\/successful-trials\\\/fraudulent-declaration\\\/\",\"name\":\"Fraudulent declaration | Studio Legale Avv. Carlo Zaccagnini - Roma e Milano\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/carlozaccagnini.it\\\/en\\\/#website\"},\"datePublished\":\"2023-11-29T18:16:18+00:00\",\"dateModified\":\"2023-12-11T21:23:31+00:00\",\"description\":\"Fraudulent declaration using invoices for non-existent transactions. CEO of S.p.A. investigated for having indicated fictitious passive elements in his tax return. Dismissal order issued after defense statement and interrogation. (Art. 2, Legislative Decree 74\\\/2000).\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/carlozaccagnini.it\\\/en\\\/successful-trials\\\/fraudulent-declaration\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/carlozaccagnini.it\\\/en\\\/successful-trials\\\/fraudulent-declaration\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/carlozaccagnini.it\\\/en\\\/successful-trials\\\/fraudulent-declaration\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/carlozaccagnini.it\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Successful trials\",\"item\":\"https:\\\/\\\/carlozaccagnini.it\\\/en\\\/successful-trials\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"6.Fraudulent declaration\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/carlozaccagnini.it\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/carlozaccagnini.it\\\/en\\\/\",\"name\":\"Studio Legale Avv. Carlo Zaccagnini\",\"description\":\"White Collar Crime Defence\",\"publisher\":{\"@id\":\"https:\\\/\\\/carlozaccagnini.it\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/carlozaccagnini.it\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/carlozaccagnini.it\\\/en\\\/#organization\",\"name\":\"Studio Legale Carlo Zaccagnini\",\"url\":\"https:\\\/\\\/carlozaccagnini.it\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/carlozaccagnini.it\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/carlozaccagnini.it\\\/wp-content\\\/uploads\\\/2018\\\/09\\\/cropped-icona.jpg\",\"contentUrl\":\"https:\\\/\\\/carlozaccagnini.it\\\/wp-content\\\/uploads\\\/2018\\\/09\\\/cropped-icona.jpg\",\"width\":512,\"height\":512,\"caption\":\"Studio Legale Carlo Zaccagnini\"},\"image\":{\"@id\":\"https:\\\/\\\/carlozaccagnini.it\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Fraudulent declaration | Studio Legale Avv. Carlo Zaccagnini - Roma e Milano","description":"Fraudulent declaration using invoices for non-existent transactions. CEO of S.p.A. investigated for having indicated fictitious passive elements in his tax return. Dismissal order issued after defense statement and interrogation. (Art. 2, Legislative Decree 74\/2000).","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/carlozaccagnini.it\/en\/successful-trials\/fraudulent-declaration\/","og_locale":"en_US","og_type":"article","og_title":"Fraudulent declaration | Studio Legale Avv. Carlo Zaccagnini - Roma e Milano","og_description":"Fraudulent declaration using invoices for non-existent transactions. CEO of S.p.A. investigated for having indicated fictitious passive elements in his tax return. Dismissal order issued after defense statement and interrogation. (Art. 2, Legislative Decree 74\/2000).","og_url":"https:\/\/carlozaccagnini.it\/en\/successful-trials\/fraudulent-declaration\/","og_site_name":"Studio Legale Avv. Carlo Zaccagnini","article_modified_time":"2023-12-11T21:23:31+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/carlozaccagnini.it\/en\/successful-trials\/fraudulent-declaration\/","url":"https:\/\/carlozaccagnini.it\/en\/successful-trials\/fraudulent-declaration\/","name":"Fraudulent declaration | Studio Legale Avv. Carlo Zaccagnini - Roma e Milano","isPartOf":{"@id":"https:\/\/carlozaccagnini.it\/en\/#website"},"datePublished":"2023-11-29T18:16:18+00:00","dateModified":"2023-12-11T21:23:31+00:00","description":"Fraudulent declaration using invoices for non-existent transactions. CEO of S.p.A. investigated for having indicated fictitious passive elements in his tax return. Dismissal order issued after defense statement and interrogation. (Art. 2, Legislative Decree 74\/2000).","breadcrumb":{"@id":"https:\/\/carlozaccagnini.it\/en\/successful-trials\/fraudulent-declaration\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/carlozaccagnini.it\/en\/successful-trials\/fraudulent-declaration\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/carlozaccagnini.it\/en\/successful-trials\/fraudulent-declaration\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/carlozaccagnini.it\/en\/"},{"@type":"ListItem","position":2,"name":"Successful trials","item":"https:\/\/carlozaccagnini.it\/en\/successful-trials\/"},{"@type":"ListItem","position":3,"name":"6.Fraudulent declaration"}]},{"@type":"WebSite","@id":"https:\/\/carlozaccagnini.it\/en\/#website","url":"https:\/\/carlozaccagnini.it\/en\/","name":"Studio Legale Avv. Carlo Zaccagnini","description":"White Collar Crime Defence","publisher":{"@id":"https:\/\/carlozaccagnini.it\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/carlozaccagnini.it\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/carlozaccagnini.it\/en\/#organization","name":"Studio Legale Carlo Zaccagnini","url":"https:\/\/carlozaccagnini.it\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/carlozaccagnini.it\/en\/#\/schema\/logo\/image\/","url":"https:\/\/carlozaccagnini.it\/wp-content\/uploads\/2018\/09\/cropped-icona.jpg","contentUrl":"https:\/\/carlozaccagnini.it\/wp-content\/uploads\/2018\/09\/cropped-icona.jpg","width":512,"height":512,"caption":"Studio Legale Carlo Zaccagnini"},"image":{"@id":"https:\/\/carlozaccagnini.it\/en\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/carlozaccagnini.it\/en\/wp-json\/wp\/v2\/pages\/6296","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/carlozaccagnini.it\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/carlozaccagnini.it\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/carlozaccagnini.it\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/carlozaccagnini.it\/en\/wp-json\/wp\/v2\/comments?post=6296"}],"version-history":[{"count":0,"href":"https:\/\/carlozaccagnini.it\/en\/wp-json\/wp\/v2\/pages\/6296\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/carlozaccagnini.it\/en\/wp-json\/wp\/v2\/pages\/6240"}],"wp:attachment":[{"href":"https:\/\/carlozaccagnini.it\/en\/wp-json\/wp\/v2\/media?parent=6296"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}