Italian fiscal criminal law is governed by Law No 74 of 2000, which provides for typical fiscal offences such as failure to file tax returns or fraudulent returns, tax evasion and the like. The law on fiscal offences covers all direct and indirect taxes. These are typical intentional offences. A characteristic of Italian criminal tax law is the setting of thresholds (so-called "soglia"), the exceeding of which leads to criminal consequences. Criminal prosecution in tax matters runs parallel to the investigations and complaints of the tax authorities. The defence must also take place at these two levels.

Our lawyers specialising in criminal tax law in Italy offer competent support in all questions and issues relating to this matter. We advise and represent local companies as well as international clients. Our services include counseling, legal representation, contract review and mediation.


Topics of criminal tax law in South Tyrol Italy:

  • Tax offences
  • Agency of revenue
  • Procedure before the Tax Commission