Customs & Criminal/administrative offenses related to Community fraud

The Firm follows (directly or in association with criminal lawyers) criminal and administrative proceedings in Italy for alleged "Community fraud", where the commercial operator is accused to have illegally received EU funding or to have evaded the payment of customs duties. In fact, in all these cases, the question depends on the correct interpretation of European legislation.

Type of problems

• smuggling (art. 282 et seq., Presidential Decree no. 43/1973)
• VAT tax evasion ("at importation" -- art. 70, D.P.R. n. 633/1972)
• VAT evasion intra EU (arts. 2, 3, 4, 8, Legislative Decree. n. 74/2000)
• aggravated fraud to obtain public funds (art. 640-bis, Penal Code)
• misappropriation of funds of the State (art. 316-ter, Criminal Code)
• "Community Fraud” (art. 2, L. n. 898/1986)
• embezzlement against the State (art. 316-bis, Penal Code)