Carousel fraud in VAT: identification of irregular practices and prospects for the prevention of the criminal offence

March 8, 2021 at 2:30pm

 

The recent introduction of tax crimes in the list of criminal offences underlying the administrative liability of the entity, the increasing number of court decisions and the Communication of the Financial Intelligence Unit for Italy issued last November require to focus attention on the extent of tax evasion phenomena and in particular on the involvement of companies in the so-called carousel fraud in VAT.

The intention is to raise awareness among economic operators on the issue of corporate controls related to the risk of involvement in tax crimes and provide useful suggestions to support the verification of the reliability of their contractual counterparts.

 

Speakers

Mr Roberto Crepaldi
Judge for Preliminary Investigations at the Court of Milan

Prof. Alessandro Albano, lawyer
University of Bologna Alma Mater Studiorum - studio Gnudi e Associati

Mr. Francesco Rubino, lawyer
Director of the 231 Observatory - Morri Rossetti 


Mr. Graziano Gallo

Of Counsel Morri Rossetti - formely Senior Officer GDF and Central Manager ADE of Milan.


Programme

  • Analysis of the phenomenon from the company's perspective
    Mr. Francesco Rubino, lawyer

  • Carousel fraud in VAT and criminal repression. Insights into the repression of the illegal phenomenon and the checks that the company should carry out in identifying the contractual counterpart.
    Mr. Roberto Crepaldi
  • Carousel fraud in VAT and tax assessment. The assessment - the burden of proof of the Tax Authority and of the taxpayer - relations between administrative and criminal offences.
    Prof. Alessandro Albano, lawyer

  • The implementation of Models 231/01 as a prevention activity.
    Mr. Francesco Rubino, lawyer


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