Recent legislation has tightened up the rules on tax penalties. The legislator has now extended the administrative liability of corporate entities to include certain tax offences. It has also raised the legal penalties, lowered the punishment thresholds and extended the punishment of “confisca per sproporzione” (the confiscation of assets held in disproportion to income), to include cases of serious tax offences.
Against this background, it is crucial for companies to adopt an organisational approach aimed at preventing tax issues from arising.
The firm works with leading experts in criminal law, as well as consulting firms specialising in compliance, with Italian Law 231/2001. The aim is to assist companies with matters relating to corporate governance and with the checking or updating of organisational and control models to prevent corporate crime, with particular reference to tax obligations.