Tax criminal law presupposes constant reference to the general principles of constitutional value, in particular to the principle of unlawfulness, as indicated in the premise of the Legislative Decree no. 74/2000.
The complex nature of this subject and the fact that tax laws are often difficult to interpret means that, over the years, many debates have appeared thus providing interesting points for consideration for those responsible for criminal defence. As for the field of tax crimes, the firm’s main area of expertise concerns fraudulent misrepresentation through the use of invoices and other documentation for non-existent operations, the issuing of invoices for non-existent operations, fraudulent subtraction.