Concealment of Accounting Records: The Permanence of Tax Crimes According to the Court of Cassation (Judgment no. 11469/2025)

In the complex landscape of tax criminal law, jurisprudential interpretations are fundamental to defining liability. The Court of Cassation, with its recent judgment no. 11469 of 07/03/2025 (filed on 21/03/2025), has provided a crucial clarification on the crime of concealment of accounting records, provided for by Article 10 of Legislative Decree 74/2000. This decision has direct implications for businesses and professionals subject to tax audits.

The Crime of Concealment and Tax Protection

Article 10 of Legislative Decree no. 74/2000 punishes those who, in order to evade taxes or facilitate the evasion of others, conceal or destroy in whole or in part the mandatory accounting records, making it impossible to reconstruct income or turnover. It is a crime of danger, aimed at protecting the transparency and verifiability of economic transactions. The case examined, which involved the defendant M. B., allowed the Supreme Court to delve into the permanent nature of this crime.

Judgment no. 11469/2025: The Moment of Consumption

The central issue for the Court of Cassation concerned the exact moment of the commission of the crime of concealment of accounting records, especially when the concealment occurs during an inspection. The Supreme Court, presided over by Dr. V. D. N. and with Dr. G. L. as rapporteur and author, firmly reiterated:

The crime referred to in art. 10 of Legislative Decree of March 10, 2000, no. 74, committed by way of total or partial concealment of accounting records, is of a permanent nature, the obligation to exhibit tax documents continuing as long as the inspection by the supervisory bodies is ongoing, so that its commission presupposes the conclusion and not the mere beginning of such assessment, regardless of any collaborative conduct by the taxpayer under verification.

This maxim is of fundamental importance. The crime is not exhausted at the moment of concealment but continues to be committed for the entire period during which the obligation to exhibit tax documents persists and, crucially, as long as the control and assessment activities by the supervisory bodies are underway. The Court of Cassation declared the appeal against the decision of the Court of Appeal of Naples of 11/04/2024 inadmissible, confirming this interpretation.

The permanent nature of the crime implies that its commission is prolonged over time, with consequences for the start of the statute of limitations, which only begins from the cessation of the permanence (i.e., the conclusion of the assessment). Furthermore, the judgment clarifies that any "collaborative conduct" by the taxpayer, carried out during the verification but after the initial concealment, is irrelevant for the commission of the crime. It cannot "cure" the illicit conduct or interrupt the permanence of the crime before the end of the inspection.

Practical Advice for Taxpayers and Businesses

The ruling of the Court of Cassation strengthens the position of the financial administration and emphasizes the importance of strict tax compliance. For taxpayers, the implications are clear:

• Accounting Transparency: Maintain proper conservation of all mandatory accounting records and documents, making them immediately available in case of inspection.
• Understanding the Permanent Crime: Understand that the crime of concealment persists until the conclusion of the assessment, making subsequent attempts to "recover" after concealment ineffective.
• Qualified Legal Support: In the event of tax audits, the assistance of a lawyer specializing in tax law and tax criminal law is essential to properly manage the verification and prevent exacerbation of one's position.

Conclusions

Judgment no. 11469/2025 of the Court of Cassation is an essential reference for the tax sector. It clarifies the permanent nature of the crime of concealment of accounting records, reiterating that its commission is strictly linked to the conclusion of the inspection and cannot be mitigated by subsequent collaborations. This underscores the importance of impeccable tax compliance and maximum transparency, highlighting the value of expert legal support in facing tax obligations and verifications by the competent authorities.