The Financial Police and the Revenue Agency of Massa Carrara have carried out a complex tax investigation which made it possible to reveal the presence in the territory of the Apuan province of a company with registered office in Switzerland but operating in Italy, where he achieved undeclared revenues totaling 5 million euros.
The operation
The operation was triggered when the Provincial Directorate of the Revenue Agency of Massa, during the check on requests for VAT refundpresented by the company for hundreds of thousands of euros, has detected some tax evasion risk alert and the Financial Police Group of Massa Carrara was interested in starting an inspection activity.
The first document acquisitions were carried out jointly at the residence of the Italian entrepreneur and at the operational headquarters of the company, located within another Italian company attributable to the same entrepreneur, the doubts about the regularity raised by the Financial Office officials were immediately confirmed. Elements potentially harbingers of a future have therefore emerged mix between Italian and Swiss societywhich required timely insights into all commercial relationships with Italian suppliers and customers.
These insights were carried out during the tax audit initiated by the financiers, during which all the commercial operations conducted by the company in Italy were examined. The results of the tax investigations made it possible to detect incontrovertible elements on the presence on Italian territory of the actual operational activity of the Swiss company, hidden within the Italian company.
Tax evasion
Having noted the significant tax evasion which also presents aspects of criminal relevance, the financiers sent the report to the Provincial Directorate of the Revenue Agency and have reported the entrepreneur to the Public Prosecutor’s Office at the Massa court for the crime of failure to declare income taxes.
The subsequent phases of the assessment conducted by the Financial Office induced the taxpayer to comply, with a payment, in four instalments, of a total sum of taxes due and penalties equal to over 900,000 euros and, to the regularization of the company in Italy. The payment of the taxes due eliminated the precautionary requirements of the preventive seizure, originally requested from the Public Prosecutor’s Office, which however initiated a criminal proceedings against the entrepreneur.
