Entrepreneurs acquitted of the charges of conspiracy to commit crimes and tax violations by the Judge of the Preliminary Hearing of the Court of Busto Arsizio

Two entrepreneurs unjustly involved in an investigation by the Busto Arsizio Public Prosecutor's Office, defended by the lawyer. Fabrizio Busignani, were acquitted by the Judge of the Preliminary Hearing of the Court of Busto Arsizo of the accusation of participation in a criminal association and of having committed numerous violations of the tax legislation.

In March 2018, the two entrepreneurs had already obtained from the Court of Review of Varese, the release from seizure of 4 properties as well as the bank current accounts of their respective companies (https://busignanilex.com/maxi-tax-fraud-two-entrepreneurs-obtain-the-release-from-seizure-of-assets/)

With the decision in question, the Judge observed that from the elements of the judgment that can be inferred from the documents contained in the file, also having regard to the circumstances highlighted by the defense in the briefs filed, it was not possible to formulate a reasonable forecast of the sentence against the aforementioned defendants.

On the contrary, the Judge observed that, in the present case, on the basis of the investigative acquisitions and the defensive productions, the crime referred to in art. 11 legislative decree n. 74/2000 since, as can be seen from the documentation in the records, on the date of stipulation of the company lease contract the assets of one of the companies amounted to a sum equal to double the total amount of the disputed tax debts and which, during the the year following the stipulation of the aforementioned lease contract, the current assets of the company had been even higher.

Furthermore, as documented by the defence, one of the companies had then fully extinguished the tax debt against it, so much so that, in the light of what has been highlighted, it could not be considered that the company lease contract stipulated between the aforementioned companies was a ploy aimed at subtracting the patrimonial guarantees from the execution of the tax collection.