Tax crimes: a category as broad as it is widespread
Other legal cases that can lead a company to sanction, including criminal ones, are those that are framed in conducts attributable to false and / or incomplete declarations of the data collected for the payment of taxes. We are in this case in the presence of the so-called tax crimes.
In this sense, a fraudulent declaration with the use of invoices or other useful documents to configure transactions or situations that are not real, therefore invented, counts for a lot. In all these cases, it is a serious crime, although quite insidious, that can be said to exist even in the case that a taxpayer who files an annual return for direct taxes or VAT uses invoices or other documents prepared for transactions . non-existent, with the aim of reduce the tax base and consequently the payment of the tax.
Also included in this channel is the crime of issuing invoices or other documents for non-existent operations committed in order to benefit third parties through tax evasion.
The fraudulent declaration through other devices is another type of crime sanctioned by law, in this case it is committed by those who take care of the mandatory accounting records.
Some examples: rubric of current accounts for nominees or family members, black bookkeeping, management of non-accounting funds, fictitious asset rubrics: all these behaviors acquire criminal relevance since they alter tax and VAT returns.
In the most serious cases, the lack of regular compliance with the accounting records can give rise to the hypothesis of the crime of concealment or destruction of accounting documents.