Criminal Tax

Our “Criminal Tax” team, headed by Professor and Criminal Tax Attorney, Ivo Caraccioli, provides consultancy services and assistance on criminal tax issues involving the management of multinational enterprises. The team is comprised of specialized professionals with proven expertise and high-level competencies, which are fundamental characteristics when assisting and representing taxpayers before Criminal Tax Courts. Our team renders consultancy services and supports the client in appearances before all Court levels and before the General Attorney’s Office of the Republic, including but not limited to the following issues:

  • violations ex Legislative Decree No. 74/2000;
  • tax violations not specifically regulated ex Legislative Decree No. 74/2000;
  • transfer pricing violations;
  • offences relating to incomes produced by “hidden” permanent establishments;
  • crimes linked to incomes produced by companies with a so-called “fictitious residence”;
  • all criminal tax evasion and tax fraud cases.

Valente Associati GEB Partners “Criminal Tax" team provides consultancy, assistance, and representation services, supporting the client since the initial phases of a tax audit, at which time evaluations regarding the existence of any avoidance/evasion phenomena are particularly crucial and, especially with regard to transfer pricing, are subject to a high level of discretionary judgment.

Consultancy, assistance, and representation activities are mostly rendered vis-à-vis parties that play a pivotal role within the organizational framework of enterprises and multinational groups (i.e., managing directors, financial directors, tax directors, etc.).