By Staff
Milan – In a detailed ruling spanning over 100 pages, the Milan Court of Appeals has acquitted a defendant previously convicted in the first instance for alleged tax evasion related to the management of a cooperative company. The defense, led by attorney Andrea Aloi, successfully proved the client’s complete non-involvement in the alleged facts. The Court ruled that “the act does not constitute a crime,” accepting the argument that the defendant had no effective role in the company’s operational and administrative management.
According to the judgment’s reasoning, the defendant had assumed the position of director in name only, lacking any decision-making power and without any direct involvement in accounting operations. This circumstance was decisive for the acquittal, as the subjective element of criminal intent (dolo), essential for classifying a tax offense, was absent.
The initial investigation led to charges of failure to file tax returns for the years 2013 and 2014, alleging tax evasion exceeding one million euros. However, the Court found that there was insufficient evidence to prove the defendant’s awareness and intent to commit an offense. The defense demonstrated that the individual held the position of legal representative nominally, without ever actually exercising managerial functions.
The ruling highlights the importance of a thorough assessment of individual responsibilities in tax proceedings, avoiding automatic assumptions that could implicate individuals without any real decision-making role. The acquittal sets a significant precedent and provides legal clarification on the dynamics of criminal liability in tax matters.
Attorney Andrea Aloi expressed his satisfaction with the trial’s outcome, emphasizing that the decision confirms his client’s non-involvement in the accusations. This judgment concludes a lengthy legal process, marking an important victory for the defense and for the principle of correct attribution of responsibility in criminal tax law.