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).

Event Description:

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.

Session Chairs:

Francesco Capitta, Facchini Rossi Michelutti, Milan, Italy

Oliver Dauchez, Gide Loyrette Nouel A.A.R.P.I., Paris, France

Panelists:

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

Visit here for event details and here to register.