Disqualifications for a professional and two entrepreneurs. The soldiers of the Provincial Command of the Guardia di Finanza of Cosenza respectively carried out the precautionary measures of the temporary ban on practicing the profession of accountant, as well as on carrying out business activities and on holding the position of legal representative of companies for a period of six months. The provision issued by the Bruzio GIP is based on the existence of serious indications regarding a criminal association aimed at committing crimes relating to tax evasion, in the field of value added taxes and income taxes, through unfaithful, omitted VAT declarations, and through the failure to submit the II.DD declarations.
The verification of the Montalto Uffugo company
The investigation concerned the verification and analysis of the accounting documentation of a company based in Montalto Uffugo, operating in the “Electronic processing of accounting data” sector, which was found to be the “permanent establishment” of an English law firm based in Manchester, and acted as the sole contact person between the tax representative and 1,263 foreign operators (foreign companies, especially Chinese nationals) operating in the “Retail trade of products via the internet” sector, which carried out sales of goods on the national territory through the online sales platform of a well-known Marketplace.
A complex system of tax fraud
The investigations – also carried out through the development of data found on the mobile phones of the subjects under investigation, acquisition of information from Marketplace which manages the online sales platform, acquisition of information from the Revenue Agency – Central Department of Technologies and Innovation – Database Sector – have made it possible to reconstruct a complex fraud system, through a consolidated tax evasion mechanism implemented by foreign subjects fiscally represented on the territory of the State, implemented through the company based in Montalto Uffugo.
For the years 2019 – 2020 and 2021, a taxable base subtracted from taxation of over 82 million euros was detected, which corresponds to an overall tax evasion of over 34 million euros, of which over 14 million euros in VAT and almost 20 million euros in direct taxes, never paid to the tax authorities in Italy.