Overseas companies and tax evasion in Italy

It is guilty about tax evasion the company settled abroad (out of Italy) without employers (Court of Appeal of Milano, Section . II Criminal, sentenza 20 giugno 2014, n. 3534)


The Court of Appeal in Milan revert back to manage a case of "formal dressed" foreign company that is the false location abroad of the company fiscal address and nationality that, on the contrary, continues de facto its activity and reach the goal of his targets in Italy.

THe purpose of the settlement abroad is obviously a minor taxation.

With this new commented verdict, the Court of Appeal gives concrete application to the art. 73, III co., DPR 917/1986 (T.U.I.R.), on which basis this entities and companies are to be considered resident in Italy from a tax law point of view, if, for the most of the fiscal period, they have had the official address (indicated in the article of association) or a secondary commercial and operating address (that is the place from which arise the will of the managers) in the territory of Ita State.

It's enough for interpretating such as above taht one of those situations only is verified for considering the company fiscally resident in Italy and subject to the taxation Italian duties of fiscal declarations according to this law.

The Court of Appeal had no hesitation to condemn the responsable companies, due that the administration location, Directional site and the place in whiich was showed the main activities in order to realize the commercial goals was focuses in Italy.

In particular, the judges reached this final resolution via the examination of a series of fixed circumstances such as: no independent accountancy abroad, no organization for the activity held abroad, no new employers in any period.