TAX OFFENCES AND “231 FISCALE”
TAX OFFENCES
The Firm’s experience in advising on criminal proceedings for tax offences has highlighted the importance of a highly specialised approach capable of integrating criminal and tax profiles, both substantive and procedural.
This experience led to the creation of the first professional Handbook of Criminal Tax Law, co-written with the professionals of Studio Cagnola & Associati.
The Handbook is now followed by a series of specialised webinars on the most topical and controversial issues in the field.
Download the webinar programme with registration link
Recordings of the webinars and related materials are available here
“231 FISCALE”
In 2020, all tax offences characterised by fraudulence, as well as the simple unfaithful VAT declaration in the context of a significant transnational evasion, have been included in the catalogue of offences covered by the administrative liability of entities under Decree 231/2001. This responsibility entails heavy penalties, not only pecuniary, and serious reputational risks.
This inclusion makes it necessary for companies to adapt their 231 Models to the new offences, using specialists in the tax sector: the Firm provides the necessary expertise in the adaptation/creation of 231 Models and in the preparation/verification of Tax Control Frameworks.
