Building bonuses, scams to Aversa. On July 26, it was signed by the Prosecutor's Office di Napoli Nord, together with the Provincial Commands of the Guardia di Finanza of Naples and Caserta and the offices of the Revenue Agency, a memorandum of understanding regarding the fight against the undue perception of credits di tax arising from building bonuses, provided for by Legislative Decree 34/2020.
The provision originates from the need to arrive at a common inspection module in the specific sector between the various bodies, responsible ratione materiae for the controls of this kind, in light of the multiple cases of fraud, detected throughout the national territory, connected to the illicit use of tax credits deriving from building renovations that were never actually carried out, or lacking the necessary requirements for access to the benefits provided for by the legislation on building redevelopment and energy efficiency, within the broader National Resilience and Relaunch Plan.
In this regard, in fact, there have already been numerous seizures carried out by the Demand di Napoli North part, which in the meantime has recorded a strong increase in phenomena linked to the illegal economy in its area of action, in the specific sector, since the beginning of the year and which have allowed the seizure of almost 1 billion euro of tax credits, following the operations conducted by the Guardia di Finanza of Naples, which seized over 880 million euro and reported overall 145 subjects for fraud against the State in order to obtain public funds, and by the Guardia di Finanza of Caserta, which discovered fraud for 115 million euro of fictitious credits, reporting further 63 managers for the same types of crime.
The above highlights how the Demand of Republic di Napoli North part is making a great effort, thanks to the intense collaboration provided by the Guardia di Finanza, in the fight against fraud in the sector of ecobonus, which amount on a national scale for 2022, based on the data provided by the Executive, already 5,6 billion euros.
In the course of the investigation activities directed by the Prosecutor's Office of Naples North, in fact, the total absence of the renovation works underlying the benefits and the subsequent certification of credits to the Entratel portal, managed by the Revenue Agency, through the transmission of transfer forms containing false or purely imaginary data was found in most cases. In this sense, therefore, the information osmosis between the signatory bodies of the agreement will allow the immediate sharing of the relevant information, facilitating subsequent checks on the veracity of the data reported in the documentation presented for the use of the benefit.
Il Civil engineering, in detail, will provide the Guardia di Finanza elements relating to the practices for which it has expressed a negative opinion regarding the projects that involve an improvement of seismic statics, so as to allow the judicial police, with the assistance of the Revenue Agency, to verify any request for tax relief advanced by the applicants even in the absence of the requirements. The Guardia di Finanza will also proceed to carry out targeted checks on the territory to detect the actual existence of the construction works and the real operational consistency of the companies transferring credits for any construction services provided.
The Revenue Agency, on the other hand, to complete the joint inspection activity, will detect the positions characterized by specific risk profiles, on the basis of predetermined alerts, in order to interrupt the use of the benefit, from the moment of the request, in cases of attempted fraud. The Prosecutor's Office of Naples North, consequently, will be able to further strengthen the activity of contrasting this phenomenon, being able to avail itself of crime reports already accompanied by complete cognitive elements, so as to be able to continue with ever greater intensity in the prosecution of such crimes, as well as in the formulation of requests for seizure, even for equivalent, in order to allow the recovery of the unjust profit obtained.
The synergic action between the Offices that signed the agreement, therefore, will constitute a further impetus to the analysis in a context characterized by growing emergency, allowing, through the sharing of information between the aforementioned Bodies and the adoption of an analytical and pre-ordained modus operandi, to intercept the illicit financial flows connected to the undue use of tax credits deriving from eco-bonuses, in order to guarantee the correct allocation of the resources intended for the redevelopment of the real estate assets and energy efficiency.
Article published on 28 July 2022 - 09:51
