When the amount of the defrauded tax quota or the subsidy or tax benefits obtained exceed € 120,000 in a calendar year and it is considered that there has been a willingness to defraud.
It is not possible to accumulate the tax quota defrauded in different years to come to consider that there was a tax offense.
When the amount of the fee defrauded or of the irregular returns or deductions obtained exceed 50,000 € in a period of 4 calendar years and it is considered that there has been a willingness to defraud.
Yes. To get it and regularize the situation, you must satisfy the amount of the fee defrauded before having knowledge of the start of the proceedings or inspections initiated to determine the existence of the crime or the filing of a complaint or complaint for these events.
To condemn, not only must the ceilings of € 120,000 or € 50,000 be exceeded, but, in addition, it must be proven that there was a conscious will to defraud. Disagreeing in relation to the will to defraud that will be attributed to us, by default, is a good strategy.
The implementation of an effective crime prevention model (MPD) before the crime is committed can excuse the criminal responsibility of your company. In any case, before any risk indicator, the first necessary measure is the caution and the assessment of the legal consequences.