Following an investigation, the finance police of the Naples Provincial Command have requested the Revenue Agency to close 229 VAT numbers, attributable to as many business activities, as they lack economic and entrepreneurial substance and were used exclusively to perpetrate tax fraud to the detriment of the national budget.
In particular, the owners of the reported companies had already been hit, on 19 June, by a seizure order linked to the undue use of credits in the context of aid for economic growth (so-called "SuperAce”), as part of a broader investigation conducted by the financiers of the Frattamaggiore Group, under the direction of the Public Prosecutor's Office of North Naples.
In this context, over 117 million euros in credits were seized, against 800 entities, including companies and individual businesses, of which 229 were found to be purely formal entities, in default of tax obligations and without active or passive turnover.
The termination measures will be adopted ex officio by the Financial Administration, with which specific agreements have been initiated, in line with the provisions of Article 35 (paragraphs 15-bis to 15-quater) of Presidential Decree 633/1972, recently amended by Law no. 197/2022 (Article 1, paragraph 148).
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From 1 January 2023, the Agency may invite the taxpayer to appear in person to show the appropriate documentation to verify the actual exercise of the activity and demonstrate the absence of identified risks.
In case of failure to submit or a negative outcome of the document verification, the Office may issue a VAT termination order and apply an administrative penalty of €3.000.
This measure also has a preventative function, as it allows businesses that systematically violate tax obligations, distorting competition and the market, to be removed from the economic system. Furthermore, to start new businesses, a suitable guarantee for the Treasury is required (a surety bond or bank guarantee with a duration of three years and for an amount of no less than €50.000).
The action conducted by the Guardia di Finanza, which led to the uncovering of a vast network of businesses used exclusively for complex fraud schemes, is part of a broader effort to combat the illegal economy. In this context, the Departments are proposing the termination of VAT registrations following various types of interventions, such as tax audits or criminal investigations.
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