The Provincial Command of the Guardia di Finanza of Reggio Calabria discovered a criminal association, of which a Promoter and director of a Palmi was promoted and director, aimed at creating and “monetization” of fictitious tax credits of huge value, artfully exploiting the facilities recognized by the “building bonus” regulations.
The fraudulent architecture – which includes four companies based in Palmi, Fabriano (AN) and Rome – made it possible to artificially create over 4.6 million fictitious credits, a good part of which put in circulation and partly used, involving particularly significant damage for the tax funds of the financial administration.
The operation, which was conducted by the military of the Palmi Company – under the coordination by the Public Prosecutor of Palmi, directed by Emanuele Crescenti – originates from a targeted operational analysis that allowed to identify various companies operating in the construction sector that were beneficiaries of significant tax credits resulting from the aforementioned “building bonuses”.
These latter tax breaks, over time subject to regulatory remodeling, had been introduced to support construction companies through the recognition of specific tax credits equal to a percentage linked to the expenses incurred in the construction of construction works. In essence, the private entity “client” benefited from a calculated tax credit, depending on the facilities used (“Bonus facades”, “Superbonus 110” and “Bonus renovations”), on the amount of the commissioned works. The same gave the credit accrued to the executing company of the works, in order to serve the amount due for the commissioned works. The contracting company, in turn, transferred the aforementioned credits further to other subjects, for the contextual “monetization”.
In particular, the investigation activity made it possible to detect how the suspects had received numerous orders for the execution of construction works in various geographical areas of the national territory, not completed or not even started, in the face of which they had acquired tax credits (in reality, unduly arose and never accrued) for a total value of € 4,623,313 which, through the tool of the transfer of the credit, the numerous clients had transferred to the tax drawers aforementioned companies involved.
The serious circumstantial framework acquired has also made it possible to start telephone interceptions against the suspects, who have made it possible to bring out the systematic attempt of the associates to hinder the investigations, alarmed by the customers called up in different parts of Italy to report regarding the commissioned works.
In fact, the associates discussed by telephone, among other things, of the responses that the customers should have provided to the investigators and the promoter of the criminal association, also prompted an interview, on a well -known current affairs at national level, trying to create, in this way, a sort of “media screen” to the perpetrated fraudulent conduct.
As a consequence of these conduct, the Palmi prosecutor issued an urgent preventive seizure decree, signed by the assistant prosecutor Santo Melidona, the 4 companies involved, then entrusted to a judicial administrator, fictitious tax credits and the financial resources of the suspects.
The overall value of the seizures carried out, including current accounts, tax credits, movable and immovable property, amounts to a value of € 5,678,028.
In confirmation of the concrete validity of the investigative investigation carried out by the Guardia di Finanza, one of the economic subjects involved in the fraudulent system has already requested and obtained the plea bargaining of the sentence, with the consequent definitive payment in the coffers of the state of the profit of the crime and the value of the administrative sanction envisaged, for a total value of over 525 thousand euros.
Taking into account the gravity of the conduct and the overall circumstantial framework against the suspects (with particular reference to the systematic and more than current attempt at evidentiary pollution), finally, the investigating judge of Palmi, also in light of the declarations made by investigated in the preventive interrogation, has ordered the three members of the measure of the temporary prohibition to exercise the boarding office of legal and companies for a period of 8 months against the “director” of the Association and 6 months towards the other two subjects involved.