- For the purposes of this Decree
(a) “invoices or other documents for non-existent transactions” means invoices or other documents of similar probative value under tax law which are issued in respect of transactions not actually carried out in whole or in part or which indicate the consideration or value added tax at a higher amount than is actually due, or which refer the transaction to persons other than the real persons;
(b) “assets or liabilities” means the components, expressed in figures, which contribute, in a positive or negative sense, to the determination of the income or the taxable amounts relevant for the application of income tax or value added tax and the components which affect the determination of the tax due (1) ;
(c) ‘declarations’ also means declarations submitted as liquidator or representative of companies, entities or natural persons or as tax substitute, in the cases provided for by law (2) ;
(d) “purpose of evading taxes” and “purpose of enabling third parties to evade taxes” are to be understood as including, respectively, also the purpose of obtaining an undue refund or recognition of a non-existent tax credit, and the purpose of enabling third parties to evade taxes;
(e) with regard to acts committed by a person acting in his capacity as director, liquidator or representative of a company, body or natural person, the “purpose of evading tax” and the “purpose of evading payment” shall be deemed to refer to the company, body or natural person on whose behalf one acts
(f) ‘evaded tax’ shall mean the difference between the tax actually due and that indicated in the return, or the entire tax due in the event of omission of the return, net of the amounts paid by the taxpayer or third parties by way of advance payment, withholding or otherwise in payment of such tax before the submission of the return or the expiry of the relevant deadline; evaded tax shall not be considered to be the theoretical tax not actually due in connection with a downward adjustment of losses for the financial year or of prior year losses which are due and usable (3) ;
(g) the thresholds of punishability referring to the evaded tax shall be deemed to extend also to the amount of the undue refund claimed or of the non-existent tax credit shown in the return.
(g-bis) “objectively or subjectively fictitious transactions” means apparent transactions, other than those governed by Article 10-bis of Law No. 212 of 27 July 2000, put in place with the intention of not carrying them out in whole or in part, or transactions referring to fictitiously interposed persons (4) ;
(g-ter) “fraudulent means” shall mean active artificial conduct as well as omissive conduct carried out in breach of a specific legal obligation, resulting in a false representation of reality (5) .
[
1] Letter amended by Article 1(1)(a) of Legislative Decree No 158 of 24 September 2015.
[2] Letter amended by Article 1(1)(b) of Legislative Decree No 158 of 24 September 2015.
[3] Letter amended by Article 1(1)(c) of Legislative Decree No 158 of 24 September 2015.
[4] Letter added by Article 1(1)(d) of Legislative Decree No 158 of 24 September 2015.
[5] Letter added by Article 1(1)(d) of Legislative Decree No 158 of 24 September 2015.
