Tax Crimes · Bologna
Tax Crimes for clients in Bologna
Sole office in Rome (Via Ancona 20): assistance remotely and at hearings before the Tax Court (Corte di Giustizia Tributaria) of First Instance in Bologna.
Assistance with criminal tax matters and crisis management. Dedicated assistance for clients in Bologna e Emilia-Romagna, managed entirely through the electronic tax court filing system (PTT) from the Firm's office in Rome.
In Brief
The Firm Marzo Associati offers specialist assistance in reati tributari to businesses and taxpayers in Bologna e Emilia-Romagna. The service is structured for clients in the area: Motor Valley, packaging, biomedical industries, precision engineering, agri-food and cooperatives.
What Is reati tributari and When Is It Needed
Tax crimes are the criminal offences provided for in D.Lgs. 74/2000: fraudulent tax returns using invoices for non-existent transactions (art. 2), inaccurate tax returns (art. 4), failure to file tax returns (art. 5), issuing false invoices (art. 8), concealment of accounting records (art. 10), failure to pay withholding taxes and VAT (artt. 10-bis e 10-ter), and fraudulent evasion of tax payment (art. 11). Allegations are frequently accompanied by preventive seizure with a view to confiscation, including confiscation of assets of equivalent value.
Criminal Tax Defence
Working closely with the tax department, the business crime team provides legal defence in proceedings for tax crimes, ensuring an integrated approach to tax and criminal law.
Offences Handled
- Dichiarazione fraudolenta: Defence in cases involving the use of invoices for non-existent transactions or other fraudulent devices.
- Omesso versamento: Assistance with offences involving failure to pay VAT or certified withholding taxes (Art. 10-bis e ter D.Lgs. 74/2000).
- Indebita compensazione: Handling allegations concerning the use of tax credits to which the taxpayer is not entitled or which do not exist.
- Sequestri: Defence against interim measures affecting property (preventive seizure of assets of equivalent value) imposed on the assets of the company or its director.
Tax Court (Corte di Giustizia Tributaria) of First Instance in Bologna
Via Marco Polo 60 — 40131 Bologna
The Tax Court (Corte di Giustizia Tributaria) of second instance for Emilia-Romagna is based in Bologna and hears appeals from all provinces of Emilia-Romagna (Modena, Reggio Emilia, Parma, Piacenza, Ferrara, Ravenna, Forlì-Cesena, Rimini).
How the Procedure Works for Clients in Bologna
- 1
Analysis of the Criminal and Tax Case Files
Combined review of the tax audit report (PVC), the report to the prosecuting authority and the related tax assessment documents.
- 2
Defence at the Interim Measures Stage
Review of preventive seizure and applications for the release of seized assets, coordinated with the tax defence.
- 3
Defence Investigations and Written Submissions
Documentary reconstruction, expert advice and written submissions to the Public Prosecutor.
- 4
Strategies for Avoiding or Shortening Trial Proceedings
Assessment of grounds for exemption from punishment linked to full payment of the tax debt and of alternative procedural mechanisms.
Documents are filed electronically with the Tax Court (Corte di Giustizia Tributaria) of First Instance in Bologna (Via Marco Polo 60, 40131 Bologna); hearings may take place remotely or in person, depending on the requirements of the defence.
Common Cases in Bologna e in Emilia-Romagna
IVA intracomunitaria e cessioni UE
Defence against allegations of non-existent transactions, evidence of intra-EU supplies, and correct application of VAT exemption regimes.
Crediti d'imposta R&S e Industria 4.0
Disputes over technology tax credits challenged as non-existent, sworn expert reports and classification of activities.
Transfer Pricing in Motor Valley and Packaging Groups
Defence of transfer pricing documentation, master files and country files for groups with foreign subsidiaries.
Taxation of Cooperative Companies
Disputes concerning the application of preferential regimes under L. 904/1977, indivisible reserves and predominantly mutual status.
Agri-Food Taxation and PDO/PGI
IVA, IRAP e tributi indiretti nelle filiere produttive emiliane (Parmigiano, prosciutto, aceto balsamico, vini).
The Firm also assists clients in neighbouring provinces: Modena, Reggio Emilia, Parma, Ferrara, Ravenna, Forlì-Cesena, Rimini, Piacenza.
Documents to Gather and Timeframes
- —Notice of Investigation, Seizure Order or Information on the Proceedings
- —Tax Audit Report and Annexes
- —Tax Returns for the Periods Under Dispute
- —Accounting and Banking Documentation
- —Existing Instalment Plans or Payment Receipts
An application for review of a seizure must be lodged within ten days of execution or service of the order. The time limits for criminal proceedings are independent of those for tax proceedings, which continue in parallel.
For an assessment of your position, you can or consult the profile of the Firm's tax lawyers.
How We Handle reati tributari for Clients in Bologna
Confidential Video Consultation
Riunioni strategiche su Google Meet o Microsoft Teams.
Digital Power of Attorney
Appointment using a qualified electronic signature.
Hearings Before the Tax Court (Corte di Giustizia Tributaria) of Bologna
Partecipazione da remoto ex art. 16 D.L. 119/2018 o in presenza.
Targeted Visits
Site visits in Bologna only when essential.
Professionals Responsible for the Service
Frequently Asked Questions
Do You Need Assistance With reati tributari a Bologna?
Open a confidential case file with our team. Response within 24 hours.