Tax Law and Criminal Investigations in Italy: an introduction

In Italy, the Criminal Law covers an area much broader than in other countries. This is one of the reasons why, most of the times, violations of the administrative tax law lead to criminal charges, even though the taxpayer did not act with criminal intent. Alfio Valsecchi, Partner at Bell Valsecchi Law Firm, gives some practical examples that show how administrative and criminal proceedings are deeply intertwined in the Italian legal system, and points out how an effective defence strategy should be developed.