Judgment No. 17211 of 2022: the responsibility of the mediated author in tax crimes
The judgment No. 17211 of December 14, 2022, issued by the Court of Cassation, offers an important reflection on the figure of the mediated author in tax crimes. This ruling clarifies how the preparation of tax documentation for non-existent transactions can constitute a criminally relevant behavior, punishable under Article 2 of Legislative Decree No. 74 of March 10, 2000.
The concept of mediated author
In the case examined, the Court established that anyone, in the role of "mediated author," who prepares false invoices or documents to evade taxes, is misleading the person required to submit the tax declaration. This means that not only the taxpayer who actually submits the declaration is responsible, but also those who induced them to do so using false documentation.
Tax crimes - Fraudulent declaration using invoices or other documents for non-existent transactions - Mediated author who prepares the tax documentation related to non-existent transactions to be included in the declaration - Misleading the person required to submit the tax declaration - Configurability of the crime against the mediated author - Existence - Case study. The conduct of anyone, acting as a "mediated author," who prepares invoices or other documents for non-existent transactions to evade taxes, thereby misleading the person required to submit the tax declaration, inducing them to include fictitious passive elements in the latter, constitutes the crime referred to in Article 2 of Legislative Decree No. 74 of March 10, 2000. (In this case, the Court deemed the decision to condemn the de facto administrator of a company who had knowingly indicated fictitious passive elements in the accounting records, included in the declaration submitted by the judicial administrator, free from criticism).
Legal implications of the ruling
The decision of the Court of Cassation has significant effects on criminal responsibility in tax matters. Among the main implications are:
- Clarity on responsibility: the mediated author is considered guilty even if they are not the one directly submitting the tax declaration.
- Strengthening prevention measures: the ruling calls for greater vigilance by professionals in the preparation of tax declarations.
- Possibility of harsher penalties: individuals acting as mediated authors may face more severe penalties in case of conviction.
Conclusions
In conclusion, judgment No. 17211 of 2022 represents an important step in the fight against tax evasion, clarifying the role of the mediated author and their responsibilities. It is essential that all economic operators and professionals in the sector are aware of the legal implications that may arise from such behaviors, in order to avoid sanctions and ensure proper compliance with tax obligations.
