Taxation, company shares and a vehicle returned to the entrepreneur from Maida Giardino and his wife

John

By John

Return of the company shares of Magg Service srl and of a special use vehicle as part of the “Imposition” procedure. This was ordered by the First Criminal Section of the Court of Appeal of Catanzaro, accepting the request of the lawyer Antonio Larussa, of the Court of Lamezia Terme, defender of the Maida entrepreneur Giovanni Giardino. The assets affected by the measures are attributable to the entrepreneur and his wife Patricia Ciliberto.

Acquittal on appeal and revocation of confiscation

As reported in the provision made known by the defence, in the first instance the Catanzaro Gup had sentenced Giardino to eleven years of imprisonment, ordering the confiscation of a third of the business compendium of Magg Service, a company based in Maida active in the repair and maintenance of special machines.

The Court therefore recalls the sentence of 23 September 2024, filed on 29 July 2026, with which Giardino was acquitted of the crime of association and that of aggravated fictitious registration, with consequent revocation of the confiscation ordered in the first instance. On this basis, the return of the company shares and the vehicle was ordered, entrusting its execution to the judicial police who had carried out the seizure.

The other assets had already been released

A separate provision, also adopted at the request of the defence, concerns the Hotel Ulisse – Ristorazione Nausica dal 1972 in Maida, the shares of Ulisse srl and the related company assets, including seventeen trucks indicated in the request. For these assets the Court declared there was no need to take action, clarifying that they had already been returned with an order from the Court of Review of Catanzaro in 2020. The Gup, at the end of the first instance, had not ordered their confiscation precisely because they had already been released from seizure. Consequently, not even the appeal sentence had to order their restitution again: the assets were no longer subject to patrimonial measurement and were already available to Giardino and his wife.