Acquittal in a case concerning residence for tax purposes
Acquittal obtained in a criminal case concerning tax residence
The Firm defended a well-known sportsman in the context of a criminal proceeding, obtaining the verdict of acquittal given by the Court of First Instance because the fact does not constitute a criminal offence.
The sportsman, who moved abroad for professional reasons, was charged with the crime of tax returns’ unfaithful compilation for four years. Particularly, according to the prosecution, the sportsman would not have lost his tax residence in Italy and therefore he would have to declare in this country also the income earned abroad from his professional activity.
In addition to the participation in the defence team, the Firm also acted as a party-appointed technical advisor, with reference to the application, in this case, of the Double Tax Treaty agreement stipulated between Italy and the foreign state where the sportsman had moved.