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Criminalisation Of Tax Litigation And Development Of Negotiated Justice
November 1 @ 2:30 pm - 3:45 pm CET
Caroline D. Ciraolo will participate in a panel titled “Criminalisation of tax litigation and development of negotiated justice” at the International Bar Association Annual Conference in Paris, France. The event takes place at the Amphitheatre Bordeaux on Wednesday November 1, 2023 from 8:30am – 9:45 am (ET) / 2:30pm – 3:45pm (CEST).
Tax violations assessed by the tax authorities may, in many cases, lead to criminal tax investigations. This growing trend in several European countries is the result of new measures aimed at criminalizing certain tax violations as well as of the action of the tax authorities to contrast tax evasion. The risk is not limited to manifest fraudulent cases (such as the issue of false invoices), but it may as well include less obvious cases such as the case of hidden permanent establishment or tax claims based on a certain interpretation of the law as the experience in several European countries has shown. In such cases, the managers of the involved companies may find themselves implied in criminal tax investigations or, in the worst case, charged with tax criminal convictions. With a practical approach focused on real cases, this panel will address the impact of criminal aspects from a tax perspective and discuss the available alternatives that can avoid criminal tax conviction or minimize the charges.
Francesco Capitta, Facchini Rossi Michelutti, Milan, Italy
Oliver Dauchez, Gide Loyrette Nouel A.A.R.P.I., Paris, France
Caroline D. Ciraolo, Kostelanetz LLP
Saravana Kumar, Rosli Dahlan Saravana Partnership, Kuala Lumpur, Malaysia
Prof. Dr. Wilhelm Haarmann, Frankfurt, Germany
Silvia Martina, Cagnola & Associati Studio Legale, Milan, Italy