Legal Aid
Lawyers' Partnership Ltd.
Penal
The Firm’s professional activity includes:
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proceedings relating to corporate, bankruptcy, and tax crimes;
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consultancy on the administrative liability of legal entities under Legislative Decree No. 231/2001;
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defence in cases concerning workplace safety and negligent liability;
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protection in proceedings involving offences against the Public Administration.
Preventive criminal consultancy is also aimed at reducing criminal risk for companies and professionals through audits, organisational models, and compliance strategies.
Legal Aid ensures a rigorous, confidential, and technically sound approach, capable of combining effective defence in court with the protection of the client’s reputation.
Corporate and Bankruptcy Crimes
Corporate and Bankruptcy Crimes
Legal Aid assists companies, directors, and professionals involved in criminal proceedings concerning:
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false corporate communications (Articles 2621 et seq. of the Italian Civil Code);
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misappropriation or breach of fiduciary duty (Article 2634 of the Civil Code);
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obstruction of the functions of supervisory authorities (Article 2638 of the Civil Code);
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fraudulent and simple bankruptcy (Articles 216 and 217 of the Italian Bankruptcy Law);
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fraudulent transactions, abusive recourse to credit, and diversion of corporate assets.
Defence Activity Includes:
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examination and analysis of corporate and accounting documents;
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preparation of defensive briefs and written statements;
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definition of trial strategy;
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technical defence at all stages and levels of the proceedings.
Criminal Tax Law
Tax Criminal Proceedings – Legislative Decree No. 74/2000
Legal Aid provides qualified legal assistance in criminal proceedings relating to:
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fraudulent or untrue tax returns (Articles 2 and 3 of Legislative Decree No. 74/2000);
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failure to file tax returns (Article 5 of Legislative Decree No. 74/2000);
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issuance of invoices or other documents for non-existent transactions (Article 8 of Legislative Decree No. 74/2000);
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unlawful tax offsetting (Article 10-quater of Legislative Decree No. 74/2000);
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fraudulent evasion of tax payments (Article 11 of Legislative Decree No. 74/2000).
Defence Activity Also Includes:
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preparation of applications under Article 13-bis of Legislative Decree No. 74/2000 for the extinction of the offence through payment of the outstanding tax debt;
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assessment of the applicability of the principle of non-punishability due to the particular tenuity of the offence (Article 131-bis of the Italian Criminal Code);
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definition of customised defence strategies for companies, directors, and professionals involved in complex tax criminal proceedings.
Workplace Safety
Workplace Accidents and Occupational Safety Offences
We defend companies, executives, and employers in criminal proceedings concerning:
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workplace accidents and occupational diseases;
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violations of health and safety regulations in the workplace (Legislative Decree No. 81/2008);
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criminal liability under Articles 589 and 590 of the Italian Criminal Code (manslaughter and personal injury caused by negligence).
Legal Aid provides assistance during inspections, technical assessments, and all judicial phases, supported by expert consultants and specialised technical advisers.
Corporate Crises and Ongoing Investigations
The Firm assists companies and corporate officers from the earliest stage of preliminary investigations, providing:
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preventive analysis of the legal position;
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customised defence strategies;
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protection of the company’s reputation and image;
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assistance during searches and seizures;
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investigative defence activity under Article 327-bis of the Italian Code of Criminal Procedure.
Tax crimes Legislative Decree 74/2000
Tax Criminal Law – Legislative Decree No. 74/2000
Legal Aid assists companies, executives, and professionals involved in criminal proceedings for tax offences under Legislative Decree No. 74/2000.
Tax criminal law requires advanced technical expertise – not only in criminal law, but also in the ability to integrate fiscal, corporate, and defensive aspects into a single, coherent strategy.
Tax offences today represent one of the most sensitive areas for companies and their management.
Such allegations may entail serious financial and reputational consequences.
Legal Aid provides an integrated approach, from the stage of preliminary investigations through to trial, ensuring high-level technical assistance.
Main Offences under Legislative Decree No. 74/2000
Art. 2 – Fraudulent Tax Return through the Use of False Invoices or Documents
Punishes those who, in their tax returns, use invoices or documents relating to non-existent transactions in order to reduce their tax burden. It is one of the most frequent offences in tax criminal proceedings.
Art. 3 – Fraudulent Tax Return through Other Means
Covers fraudulent conduct other than the use of false invoices, such as fictitious accounting entries, artificial transactions, and other means intended to obstruct tax audits.
Art. 4 – Untrue or Inaccurate Tax Return
Applies to those who declare lower revenues or higher costs than those actually incurred, thereby reducing the amount of tax due.
Art. 5 – Failure to File a Tax Return
Sanctions taxpayers who, despite being required to do so, fail to file their income tax or VAT returns, exceeding the statutory criminal thresholds.
Art. 8 – Issuing False Invoices or Documents for Non-Existent Transactions
Targets those who issue false invoices or documents enabling others to evade taxes. It is often charged together with Article 2.
Art. 9 – Participation in the Issuance or Use of False Invoices
Establishes the liability of those who, although not directly issuing or using false invoices, collaborate or participate with others in committing tax fraud.
Art. 10 – Concealment or Destruction of Accounting Records
Applies to those who conceal or destroy accounting books and records, preventing the reconstruction of income or turnover.
Art. 10-bis – Failure to Pay Withheld Taxes
Punishes employers or directors who withhold taxes from employees but fail to pay them to the Treasury.
Art. 10-ter – Failure to Pay VAT
Applies to those who, while filing VAT returns, fail to pay the tax due, exceeding the criminal thresholds set by law.
Art. 10-quater – Unlawful Tax Offsetting
Concerns those who offset tax liabilities with non-existent or non-entitled tax credits, thereby achieving an unlawful tax saving.
Art. 11 – Fraudulent Evasion of Tax Payment
Sanctions those who, through simulated or fraudulent acts (such as fictitious transfers or asset registrations in the name of third parties), reduce their patrimonial guarantees to the detriment of the Tax Authorities.
Integrated Defence and Technical Expertise
Legal Aid combines criminal defence experience with in-depth knowledge of tax and corporate law, ensuring strategic and multidisciplinary support in all proceedings before the criminal and tax courts.
Economic and Financial Crimes
I reati di criminalità economica rappresentano una delle aree più complesse e sensibili del diritto penale d’impresa.
Coinvolgono imprese, manager, intermediari finanziari e professionisti accusati di condotte che incidono sull’equilibrio del sistema economico e finanziario, con gravi conseguenze penali, patrimoniali e reputazionali.
Principali reati di criminalità economica:
Art. 640 c.p. – Truffa
Punisce chi, con artifici o raggiri, procura a sé o ad altri un ingiusto profitto con altrui danno. In ambito economico è spesso contestata nelle frodi contrattuali e commerciali.
Art. 640-bis c.p. – Truffa aggravata per il conseguimento di erogazioni pubbliche.
Si applica a chi ottiene indebitamente contributi, finanziamenti o sovvenzioni pubbliche tramite artifici o raggiri.
Art. 644 c.p. – Usura
Punisce chi concede prestiti a condizioni sproporzionate, approfittando dello stato di bisogno del debitore. L’usura bancaria e l’usura “di fatto” rappresentano aree di forte rilevanza per imprese e privati.
Art. 648-bis c.p. – Riciclaggio
Riguarda chi sostituisce o trasferisce denaro o beni provenienti da delitto, al fine di ostacolarne l’identificazione della provenienza illecita.
Art. 648-ter.1 c.p. – Autoriciclaggio
Incrimina l’autore del reato presupposto che impiega, sostituisce o trasferisce proventi illeciti in attività economiche o finanziarie. È uno dei reati più rilevanti per il diritto penale dell’economia.
Art. 2634 c.c. – Infedeltà patrimoniale
Gli amministratori che, violando i doveri di gestione, procurano a sé o ad altri un Ingiusto profitto a danno della società, compiono una delle più frequenti ipotesi di criminalità economica societaria.
Art. 2621 c.c. – False comunicazioni sociali
Punisce la redazione di bilanci e comunicazioni sociali non veritiere, che ingannano soci, creditori e mercato. Reato centrale nella tutela penale dell’economia.
Art. 184 D.Lgs. 58/1998 (TUF) – Abuso di informazioni privilegiate (Insider trading)
Chi utilizza informazioni riservate, non pubbliche, per compiere operazioni di borsa, alterando l’integrità del mercato.
Art. 185 TUF – Manipolazione del mercato
Incrimina chi diffonde notizie false o pone in essere operazioni simulate idonee ad alterare il prezzo degli strumenti finanziari.
Responsabilità degli enti (D.Lgs. 231/2001)
Molti reati economico-finanziari rientrano tra quelli che comportano la responsabilità amministrativa delle società ex D.Lgs. 231/2001.
La contestazione può determinare:
- sanzioni pecuniarie elevate,
- interdizione dall’attività,
- sequestro e confisca dei beni aziendali.
Legal Aid assiste le imprese nella gestione processuale e nella predisposizione di modelli organizzativi 231, indispensabili per ridurre i rischi e rafforzare la compliance interna.
Approccio difensivo di Legal Aid
La difesa in materia di criminalità economica richiede un approccio tecnico e
multidisciplinare.
Legal Aid garantisce:
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difesa in indagini e processi penali per reati economico-finanziari;
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analisi preventiva di operazioni societarie e finanziarie a rischio;
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perizie contabili e ricostruzioni patrimoniali per contrastare le accuse;
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tutela della reputazione personale e aziendale in procedimenti ad alto impatto mediatico.
Our Working Method
The Firm’s activity is based on:
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absolute confidentiality in the handling of all information;
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legal rigour in the analysis of legislation and case law;
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tailor-made defence strategies, carefully calibrated to the client’s specific needs.
Legal Aid is available for confidential appointments, pro veritate legal opinions, and urgent assistance in ongoing criminal proceedings.
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